Prepare the adjusting entries for the month of June. $($List all debit entries before credit entries. If no entry is required, select $"$No Entry"

for the account titles and enter $O$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not

indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$]$

$]$

$7$

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.$)$

Accumulated Depreciation$-$Equipment Salaries and Wages Payable

Salaries and Wages ExpenseeTextbook and MediaLen John started his own consulting firm, John Consulting, on June $1,2025.$ The trial balance at June $30$ is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for John also contains the following accounts:

Accumulated Depreciation$-$Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense,

and Supplies Expense.

Other data:

Supplies on hand at June $30$ total $$740.$

A utility bill for $$200$ has not been recorded and will not be paid until next month.

The insurance policy is for a year.

Services were performed for $$4,120$ of unearned service revenue by the end of the month.

Salaries of $$1,270$ are accrued at June $30.$

The equipment has a $5-$year life with no salvage value and is being depreciated at $$250$ per month for $60$ months.

Invoices representing $$3,920$ of services performed by John during the month have not been recorded as of June $30.$