Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry isrequired, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

In addition to those accounts listed on the trial balance, the chart of accounts for Richard 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 $790. 2. A utility bill for $250 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 $4,170 of unearned service revenue by the end of the month. 5. Salaries of $1,320 are accrued at June 30 . 6. The equipment has a 5 -year life with no salvage value and is being depreciated at $251 per month for 60 months. 7. Invoices representing $3,970 of services performed by Richard during the month have not been recorded as of June 30