Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense ices. (Use T- In addition to those accounts listed on the trial balance, the chart of accounts for Joseph also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. Supplies on hand at June 30 total $810. 2. A utility bill for $270 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. Services were performed for $4,190 of unearned service revenue by the end of the month. 5. Salaries of $1,340 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $252 per month for 60 months. 7. Invoices representing $3,990 of services performed by Joseph during the month have not been recorded as of June 30