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The trial balance of Cloud Break Consulting, Inc., at June 30, 2014, follows. Cloud Break must make the adjusting entries for the following items: Supplies

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The trial balance of Cloud Break Consulting, Inc., at June 30, 2014, follows. Cloud Break must make the adjusting entries for the following items: Supplies on hand at year-end, $1, 000. Depreciation expense on building of $12, 000 has not recorded. Accrued service revenue, $ 15, 000. 530, 000 of the unearned service revenue was earned during 2014. Nine months of rent ($27, 000) were paid in advance on April 1, 2014. Employees work Monday through Friday. The weekly payroll is $5, 000 and is paid 30, 2014, is a Monday. Prepare the adjusting entries at June 30, 2014. Post to the ledger (do balances for all accounts). Prepare the adjusting trial balance at June 30, 2014

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