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 Flint Flint started his own consulting firm, Flint Consulting, on June 1, 2022. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Flint 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 $730. 2. A utility bill for $170 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 $4,200 of unearned service revenue by the end of the month. 5. Salaries of $1,150 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $245 per month for 60 months. 7. Invoices representing $4,000 of services performed by Flint during the month have not been recorded as of June 30 . \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Salaries and Wages Payable } \\ \hline 0 & & & L \\ \hline & & & L \\ \hline \multicolumn{4}{|c|}{ Unearned Service Revenue } \\ \hline & & & \\ \hline & & D & \\ \hline \multicolumn{4}{|c|}{ Common Stock } \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ Service Revenue } \\ \hline & & 0 & \\ \hline 0 & & & \\ \hline 0 & & 0 & \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ Salaries and Wages Expense } \\ \hline & & & \\ \hline 0 & & 0 & \\ \hline 0 & & & \\ \hline \multicolumn{4}{|c|}{ Rent Expense } \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ Depreciation Expense } \\ \hline & & & \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ Insurance Expense } \\ \hline 0 & & 0 & \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ Utilities Expense } \\ \hline 0 & & & \\ \hline 0 & & & \\ \hline \multicolumn{4}{|c|}{ Supplies Expense } \\ \hline & & & \\ \hline 0 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline tccount Titles and Explanation & Debit & Credit \\ \hline Supplies Expense & 1170 & \\ \hline Supplies & & 1170 \\ \hline Utilities Expense & 170 & \\ \hline Accounts Payable & & 170 \\ \hline Insurance Expense & 240 & \\ \hline Prepaid Insurance & & 240 \\ \hline Unearned Service Revenue & 4200 & \\ \hline Service Revenue & & 4200 \\ \hline Salaries and Wages Expense & 1150 & \\ \hline Salaries and Wages Payable & & 1150 \\ \hline Depreciation Expense & 245 & \\ \hline Accumulated Depreciation-Equipment & & 245 \\ \hline Accounts Receivable & 4000 & \\ \hline Service Revenue & & 4000 \\ \hline \end{tabular}