The chart of accounts for SJ Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense Instructions (a) Journalize the June transactions. (b) Post to the ledger accounts. (Use T-accounts.) (c) Prepare a trial balance at June 30. (d) Journalize the following adjustments: (1) Services performed but unbilled and uncollected at June 30 was $200. (2) Depreciation on equipment for the month was $250. (3) One-sixth of the insurance expired. (4) An inventory count shows $280 of cleaning supplies on hand at June 30. (5) Accrued but unpaid employee salaries were $1,080. (6) One month of the prepaid rent has expired. (e) Post adjusting entries to the T-accounts (f) Prepare an adjusted trial balance (g) Journalize the closing entries (REID) Steve Jenkins opened SJ Cleaners on June 1, 2017. During June, the following transactions were completed. (Note: This is a new business; therefore there are no beginning ledger balances) Ju 1 Issued 10,oo0 shares of common stock for $15,o00 cash. 1 Borrowed $6,000 cash by signing a 6-month, 6%, $6,000 note payable. Purchased used truck for $8,000 cash. 1 2 Paid $1,500 cash for 3 months in advance. Paid $2,400 cash on a 6-month insurance policy effective June 1. 3 6 Purchased cleaning supplies for $2,ooo on account. Billed customers $3,700 for cleaning services performed. 4 1 Paid $500 on amount owed on cleaning supplies. Paid $1,750 cash for employee salaries. Collected $1,60o cash from customers billed on June 14. Billed customers $4,200 for cleaning services performed. Paid $350 for gas and oil used in truck during month (use Maintenance and 1 8 2 2 2 8 3 1 Repairs Expense) Declared and paid a $900 cash dividend 3 The chart of accounts for SJ Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated Depreciation-Equipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense