Sarasota Sarasota started his own consulting firm, Sarasota Consulting, on June 1, 2022. The trial balance at June 30 is as follows. SARASOTA CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $7,270 Accounts Receivable 6,700 Supplies 2,200 Prepaid Insurance 2,760 Equipment 15,000 Accounts Payable $5,630 Unearned Service Revenue 5,000 Common Stock 22,000 Service Revenue 7,500 Salaries and Wages Expense 4,2001 Rent Expense 2,000 $40.130 $40,1301 In addition to those accounts listed on the trial balance, the chart of accounts for Sarasota also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data Supplies on hand at June 30 total $680. 1 2 A utility bill for $200 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 $3,900 of unearned service revenue by the end of the month. S Salaries of $1,290 are accrued at June 30 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. 2. Invoices representing $4,200 of services performed by Sarasota during the month have not been recorded as of June 30.