ten Kumar started his own comulting firm Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows. KUMAR CONSULTING Trial Balance June 30, 2017 Credit Debit $6,850 7.000 2012 2,880 15.000 $ 4,240 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 5.200 22,012 8,300 4.000 2,010 $39.752 $39.752 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $4,290 of unearned service revenue by the end of the month. Salaries of $1.270 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 $4,280 of services performed during the month have not been recorded as of June 30. WUSSLUI (b) Post the adjusting entries to the ledger accounts, Enter the totals from the trial balance as beginning account balances. (Use T- Accounts.) (Post entries in the order of journal entries presented in the previous question) Cash 6/30 6850 Accounts Receivable 6/30 7000 6/30 4280 6/30 Bal 11280 Supplies 6/30 2012 6/30 V 1292 6/30 Bal Prepaid Insurance 6/30 v 6/30 Bal Equipment Accumulated Depreciation Equipment 6/30 6/30 Bal Accounts Payable 6/30 6/30 630 Bal Salaries and Wages Payable 6/30 6/30 31 Unearned Service Revenue 6/30 6/30 6/30 Bal Common Stock 6/30 Service Revenue 6/30 > 6/30 > 6/30 > 6/30 Bal Salaries and Wages Expense 6/30 > 6/30 Bal. orvoo Utilities Expense 6/30 6/30 Bal Supplies Expense 6/30 V 6/30 Bal Prepare and trance te 30. 2017 KUMAR CONSULTING Adjusted Trial Balance Debit Credit $