Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation 1. 2. 3. 5. 6. 7. Len Joseph started his own consulting firm, Joseph Consulting, on June 1, 2022. The trial balance at June 30 is as follows. JOSEPH CONSULTING Trial Balance June 30, 2022 Credit Debit $6,850 7.000 1.972 3,300 15.000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4.250 5.200 21.972 8,300 4.000 1.600 $39.722 $39.722 In addition to those accounts listed on the trial balance, the chart of accounts for Joseph also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. 2. 3. 5. Supplies on hand at June 30 total $720. A utility bill for $220 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,230 of unearned service revenue by the end of the month. Salaries of $1,310 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 $4,280 of services performed by Joseph during the month have not been recorded as of June 30. 6. 7