Problem 4-02A (Part Level Submission) Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2022. The trial balance at June 30 is as follows. KEVIN CONSULTING Trial Balance June 30, 2022 De rede 15.000 und Service Revenge 5.200 S and Wages Expense 538.712 In addition to those accounts listed on the trial balance, the chart of accounts for Kevin 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 $230 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. Services were performed for $4,390 of unearned service revenue by the end of the month. 5. Salaries of $1,420 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 $4,180 of services performed by Kevin during the month have not been recorded as of June 30. (a) Your answer is correct. Prepare the adjusting entries for the month of June. (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.) (b) 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.) Accounts Receivable 6/30 Supplies 6/30 1987 630 6/30 - Prepaid Insurance 40806730 6/30 - Equipment 15000 Accumulated Depreciation-Equipment 6/30 6/30 Accounts Payable 6/30 6730 Bal Salaries and Wages Payable 6/30 6/30 Unearned Service Revenue 43906/30 6/30 Common Stock Service Revenue Salaries and Wages Expense Rent Expense Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense