Sheffield Sheffield started his own consulting firm, Sheffield Consulting, on June 1, 2022. The trial balance at June 30 is as follows.

SHEFFIELD CONSULTING Trial Balance June 30, 2022
	Debit	Credit
Cash	$6,740
Accounts Receivable	7,200
Supplies	2,200
Prepaid Insurance	2,760
Equipment	15,000
Accounts Payable		$ 5,800
Unearned Service Revenue		4,800
Common Stock		21,900
Service Revenue		7,800
Salaries and Wages Expense	4,400
Rent Expense 2,000
	$40,300	$40,300

In addition to those accounts listed on the trial balance, the chart of accounts for Sheffeld 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 $790. A utility bill for $180 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,600 of unearned service revenue by the end of the month. Salaries of $1,210 are accrued at June 30 . The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. Invoices representing $3,500 of services

Prepare the adjusting entries for the month of June.

Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T

Accounts.)

Prepare an adjusted trial balance at June 30, 2022.