A utility bill for $175 has not been recorded and will not be paid until next month.
The insurance policy is for a year.
$2,543 of unearned service revenue has been earned at the end of the month.
Salaries of $1,997 are accrued at June 30.
The office equipment has a 5-year life with no salvage value. It is being depreciated at $295 per month for 60 months.
Invoices representing $1,005 of services performed during the month have not been recorded as of June 30.
(a) Prepare the adjusting entries for the month of June.
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