Using the chart of accounts please record these adjusting entires do not add any accounts.

1. The supplies on hand June 30, 2021 were $750.

2. Physical count of food inventory on hand June 30, 2021 was $1,500.

3. The telephone bill for June 30, 2021 for $135 was received July, 2021.

4. The utility bill for June 30, 2021 for $285 was received July 2021.

Number Account 100 110 115 125 130 135 140 150 155 160 Assets Cash Accounts receivable Food Inventory Supplies Prepaid rent Prepaid insurance Delivery Van Equipment and Fixtures Accumulated depreciation Security deposit 210 220 230 240 Liabilities Accounts payable Notes payable Gift Certificates Interest payable Stockholders' Equity Common stock Retained earnings 300 310 400 Revenue Sales revenue 500 600 610 620 630 640 650 660 665 670 675 680 685 690 695 700 750 Expenses Cost of Goods Sold Advertising expense Salaries expense Supplies expense Rent expense Depreciation expense Interest expense Insurance expense Gasoline Telephone expense Printing expense Repair expense Utilities expense Uniform expense Cleaning & maintenance expense Dividends Income summary