The unadjusted trial balance for Cullumber Video Arcade at its fiscal year end of May 31, 2021, is as follows: CULLUMBER VIDEO ARCADE Trial Balance May 31, 2021 Debit $5,940 Credit Cash 2,910 115,000 Supplies Equipment Accumulated depreciation-equipment Notes payable Unearned revenue V. Gupta, capital V. Gupta, drawings Service revenue $46,000 60,000 1,500 32,200 35,400 81,250 Rent expense Salaries expense Interest expense 12,600 45,800 3,300 $220,950 Totals $220,950 Additional information: 1. 2. 3. On May 31, 2021, Cullumber Video Arcade had provided services but not collected or recorded $925 of revenue. On June 19, it collected this amount plus an additional $1,300 for revenue to be recognized in June. There was $840 of supplies on hand on May 31, 2021. The equipment has an estimated useful life of 10 years. Accrued salaries to May 31 were $1,390. The next payday is June 2 and the employees will be paid a total of $2,060 that day. The note payable has a 10% annual interest rate. Interest is paid monthly on the first day of the month. As at May 31, 2021, there was $775 of unearned revenue. 4. 5. 6. Date Account Titles and Explanation Debit Credit June 1 June 2 June 19 A Now assume reversing entries were not prepared as in (b) above. Prepare journal entries to record the June 2021 cash transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the above part.) Date Account Titles and Explanation Debit Credit June 2