TL P3-1A Tony Masasi started his own consulting firm, Masasi Company, on June 1, 2010. The trial balance at June 30 is shown below. MASASI COMPANY Trial Balance June 30, 2010 Credit Account Number 101 112 126 130 157 201 209 301 400 726 729 Debit $ 7,150 6,000 2,000 3,000 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accounts Payable Unearned Service Revenue T. Masasi, Capital Service Revenue Salaries Expense Rent Expense $ 4,500 4,000 21,750 7,900 4,000 1,000 $38,150 $38,150 In addition to those accounts listed on the trial balance, the chart of accounts for Masa: Company also contains the following accounts and account numbers: No. 158 Accumulate Depreciation-Office Equipment, No. 212 Salaries Payable, No. 244 Utilities Payable, No: 63 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 73 Utilities Expense Other data: 1. Supplies on hand at June 30 are $600. 2. A utility bill for $150 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. $2,5do of unearned service revenue has been earned at the end of the month. 5. Salaries of $2,000 are accrued at June 30. 6. The office equipment has a 5-year life with no salvage value. It is being depreciated at $25 per month for 60 months. 7. Invoices representing $1,000 of services performed during the month have not been recorde as of June 30. a) Prepare Adjustment Trial Balance