Record adjustments for the month of June that reflect the following data. Provide explanations for specific revenue and expense accounts in the rightmost column.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.

Supplies on hand at June $30$ total $$898.$

A utility bill for $$236$ has not been recorded and will not be paid until next month.

The insurance policy is for a year.

Services were performed for $$5,166$ of unearned service revenue by the end of the month.

Salaries of $$1,575$ are accrued at June $30.$

The equipment has a $5-$year life with no salvage value and is being depreciated at $$315$ per month for $60$ months.

Invoices representing $$4,914$ of services performed during the month have not been recorded as of June $30.$