Scenario 2: XYZ Company, a service provider, provided the following transactions and information for the month of June 2024:

1. June 1, 2024: XYZ Company received cash of SAR 10,000 for services provided in advance.
2. June 5, 2024: Paid rent for the month, SAR 5,000.
3. June 10, 2024: Provided services to customers on credit, totaling SAR 20,000.
4. June 15, 2024: Received utility bill amounting to SAR 2,000, payable at the end of the month.
5. June 20, 2024: Received payment from credit customers, SAR 15,000.
6. June 25, 2024: Purchased office supplies for cash, SAR 1,000.
7. June 30, 2024: Paid salaries and wages to employees totaling SAR 8,000 for the month.

Requirements:

1. Record the journal entries for the transactions that occurred in June 2024.
2. Post the journal entries to the appropriate ledger accounts (T-accounts).
3. Prepare a trial balance as of June 30, 2024.
4. Prepare an adjusted trial balance considering the following adjustments:
   • Accrued salaries and wages at the end of June amount to SAR 2,000.
   • Depreciation expense for the month is estimated at SAR 1,500.