Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-Accounts.) (Post entries in the order of journal entries presented in the previous question.)

Cash
choose the end date of the accounting period 6/16/306/30 Bal.	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Accounts Receivable
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance

Supplies
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance

Prepaid Insurance
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance

Equipment
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Accumulated Depreciation-Equipment
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Accounts Payable
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Salaries and Wages Payable
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Unearned Service Revenue
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Common Stock
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Service Revenue
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Salaries and Wages Expense
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Rent Expense
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Depreciation Expense
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Insurance Expense
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Utilities Expense
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period	enter a credit balance
Supplies Expense
choose a transaction date	enter a debit amount	choose a transaction date	enter a credit amount
choose the end date of the accounting period	enter a debit balance	choose the end date of the accounting period

Len David started his own consulting firm, David Consulting, on June 1, 2022. The trial balance at June 30 is as follows. DAVID CONSULTING Trial Balance June 30, 2022 Credit Debit $ 6,850 7,000 1,992 3,120 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,270 5,200 21,992 8,300 4,000 1,800 $39,762 $39,762 In addition to those accounts listed on the trial balance, the chart of accounts for David also contains the following accounts: Accumulated Depreciation Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. Supplies on hand at June 30 total $720. 2. A utility bill for $200 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. Services were performed for $4,400 of unearned service revenue by the end of the month. 5. Salaries of $1,250 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing $4,390 of services performed by David during the month have not been recorded as of June 30. No. Account Titles and Explanation Debit Credit 1 Supplies Expense 1272 Supplies 1272 2. Utilities Expense 200 Accounts Payable 200 3. Insurance Expense 260 Prepaid Insurance 260 4. Unearned Service Revenue 4400 Service Revenue 4400 5. Salaries and Wages Expense 1250 Salaries and Wages Payable 1250 6. Depreciation Expense 250 Accumulated Depreciation Equipment 250 7. Accounts Receivable 4390 Service Revenue 4390