STEVEN CONSULTING Trial Balance June 30, 2022 Credit Debit $ 6,850 7,000 1,992 3,840 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,280 5,200 21,992 8,300 4,000 1,090 $39,772 $39,772 In addition to those accounts listed on the trial balance, the chart of accounts for Steven also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. 2. 3. 4. 5. 6. 7. Supplies on hand at June 30 total $720. A utility bill for $230 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,400 of unearned service revenue by the end of the month. Salaries of $1,290 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 $4,330 of services performed by Steven during the month have not been recorded as of June 30. Accounts.) (Post entries in the order of journal entries presented in the previous question.) Cash 6/1 6850 Accounts Receivable 6/1 7000 6/30 4330 6/30 Bal 11,300 Supplies 6/1 V 1992 6/30 1272 6/30 Bal. 720 Prepaid Insurance 6/1 3840 6/30 320 6/30 Bal. 3520 Equipment 6/30 Bal. 15.000 Accumulated Depreciation Equipment 6/30 250 6/30 Bal. 250 Accounts Payable 6/1 4280 6/30 230 4510 Salaries and Wages Payable 6/30 1290 6/30 Bal. 1290 Unearned Service Revenue 4400 6/30 V 6/1 5200 6/30 Bal. 800 Common Stock 6/30 Bal. 21,992 Service Revenue 6/1 8300 6/30 4400 6/30

STEVEN CONSULTING Trial Balance June 30, 2022 Credit Debit $ 6,850 7,000 1,992 3,840 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,280 5,200 21,992 8,300 4,000 1,090 $39,772 $39,772 In addition to those accounts listed on the trial balance, the chart of accounts for Steven also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. 2. 3. 4. 5. 6. 7. Supplies on hand at June 30 total $720. A utility bill for $230 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,400 of unearned service revenue by the end of the month. Salaries of $1,290 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 $4,330 of services performed by Steven during the month have not been recorded as of June 30. Accounts.) (Post entries in the order of journal entries presented in the previous question.) Cash 6/1 6850 Accounts Receivable 6/1 7000 6/30 4330 6/30 Bal 11,300 Supplies 6/1 V 1992 6/30 1272 6/30 Bal. 720 Prepaid Insurance 6/1 3840 6/30 320 6/30 Bal. 3520 Equipment 6/30 Bal. 15.000 Accumulated Depreciation Equipment 6/30 250 6/30 Bal. 250 Accounts Payable 6/1 4280 6/30 230 4510 Salaries and Wages Payable 6/30 1290 6/30 Bal. 1290 Unearned Service Revenue 4400 6/30 V 6/1 5200 6/30 Bal. 800 Common Stock 6/30 Bal. 21,992 Service Revenue 6/1 8300 6/30 4400 6/30