Question 7) Astro Consulting had the following trial balance on June 30, 2020: Debit Credit $25,850 7.000 2.000 2,640 15.000 S 1.000 4,540 5.200 0 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accum. Depreciation Equip Accounts Payable Uneared Service Revenue Utilities Payable Salaries Payable Common Stock Retained Earnings Service Revenue Salaries Expense Depreciation Exp.-Equip. Insurance Expense Utilities Expense Supplies Expense Rent Expense 21.750 19.000 8.000 4,000 1.000 2.000 $59.490 $59.490 The following data was available on June 30: 1) Supplies on hand total $980. 2) A utility bill for $180 has not been recorded and will not be paid until next month. 3) The insurance policy is for a year. 4) Sixty-five percent of the unearned service revenue has been earned at the end of the month. 5) Salaries of $1,250 need to be accrued at June 30. 6) The equipment has a 5-year life with no salvage value. 7) Invoices representing $3,000 of services performed during the month have not been recorded as of June 30. Instructions: Journalize the adjusting entries at June 30, 2020 in COLOR. Assume no adjustments have been made since June 1", 2020