Prepare adjusting entries, post to ledger accounts, and prepare adjusted trial balance. (LO 5, 6, 7) 12 P3-1A Joey Cuono started his own consulting firm, Cuono Company SpA on June 1, 2017. The trial balance at June 30 is shown below. CUONO COMPANY SpA Trial Balance June 30, 2017 Account Number Debit Credit 101 Cash 6,200 112 Accounts Receivable 6,000 126 Supplies 1,600 130 Prepaid Insurance 3,000 157 Equipment 14,400 201 Accounts Payable 4,700 209 Unearned Service Revenue 4,000 311 Share Capital-Ordinary 20,000 400 Service Revenue 7,900 726 Salaries and Wages Expense 4,400 729 Rent Expense 1,000 36,600 36,600 Prepare adjusting entries, post to ledger accounts, and prepare adjusted trial balance. (LO 5, 6, 7) 12 P3-1A Joey Cuono started his own consulting firm, Cuono Company SpA on June 1, 2017. The trial balance at June 30 is shown below. CUONO COMPANY SpA Trial Balance June 30, 2017 Account Number Debit Credit 101 Cash 6,200 112 Accounts Receivable 6,000 126 Supplies 1,600 130 Prepaid Insurance 3,000 157 Equipment 14,400 201 Accounts Payable 4,700 209 Unearned Service Revenue 4,000 311 Share Capital-Ordinary 20,000 400 Service Revenue 7,900 726 Salaries and Wages Expense 4,400 729 Rent Expense 1,000 36,600 36,600