Q1: post the adjusting entries to ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-Accounts)

Q2: Prepare an adjusted trial balance for June 30,2025

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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Len William started his own consulting firm, William 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 William 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 $770. 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. 4. Services were performed for $4,150 of unearned service revenue by the end of the month. 5. Salaries of $1,300 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 $3,950 of services performed by William during the month have not been recorded as of June 30 . Pnst the adiusting entrips to the ledper arrnunts Fnter the tatals from the trial halanre as heginninp arcount balances. (Use T