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1. Tony Masasi started his own consulting firm, Masasi Company, on June 1, 2008. The trial balance at June 30 is shown below: MASASI COMPANY Trial Balance June 30, 2008 130 Account Number Debit Credit 101 Cash $ 7150 112 Accounts Receivable 6000 126 Supplies 2000 Prepaid Insurance 3000 157 Office Equipment 15000 201 Accounts Payable $4500 209 Unearned Service Revenu 4000 301 T. Masasi, Capital 21750 400 Service Revenue 7900 726 Salaries Expense 4000 729 Rent Expense 1000 $38150 $38150 In addition to those accounts listed on the trial balance, the chart of accounts for Masasi Company also contains the following accounts and account numbers: NO. 158 Accumulated Depreciation - Office Equipment, No. 244 Utilities Payable, No. 212 Salaries Payable, No. 711 Depreciation Expense, No. 722 Insurance Expense, No. 732 Utilities Expense, and No. 631 Supplies Expense. Other data: i) On June 30 they counted their supplies and found only $500 of supplies remained there. ii) A utility bill for $150 has not been recorded and will not be paid until next month. ii) Insurance policy is a semiannual policy was bought on June first.. iv) The unearned revenue is the advance for two month services and was received at June 1.. v) Company has five employees of weekly salaries of $50 each. They have to work five days work week and salaries always be paid on Friday. However, June 30 is Tuesday vi) The quarterly depreciation of office equipment is $600. vii) $1000 of services has been performed during the month but have not been recorded as of June 30. Instructions: a) Prepare the adjusting entries for the month of June using J3 as the journal page number. (9 points)