The trial balance of A-1 Web Design Inc. at June 30, 2024, and the data needed for the month-end adjustments follow: A-1 Web Design Inc. Trial Balance June 30, 2024 ACCOUNT DEBIT CREDIT Cash $11,700 Accounts Receivable 2,650 Prepaid Insurance 2,300 Supplies 1,500 Equipment 35,500 Accumulated Depreciation, Equipment $ 7,900 Accounts Payable 1,850 Salaries Payable Unearned Service Revenue 3,000 Common Shares 25,000 Retained Earnings 6,600 Dividends 2,800 Service Revenue 15,700 Salaries Expense 3,600 Insurance Expense Depreciation Expense, Equipment Utilities Expense Supplies Expense Total $60,050 $60,050 a. Insurance coverage still remaining at June 30, $575 b. Supplies used during the month, $875 c. Depreciation for the month, $1,650 d. Accrued utilities expense at June 30, $235 (use Accounts Payable as the liability account needed) e. Accrued salaries at June 30, $450 f. Service revenue still unearned at June 30, $1,900 Requirements 1. Open T-accounts for the accounts listed in the trial balance and insert their June 30 unadjusted balances. 2. Journalize the adjusting entries and post them to the T-accounts. Reference the posted amounts by letters (a) through (f). Calculate the adjusted balance in each account. 3. Prepare the adjusted trial balance at June 30, 2024. 4. How will the company use the adjusted trial balance?