Record adjustments for the month of June that reflect the following data. Provide explanations for...

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Accounting

Record adjustments for the month of June that reflect the following data. Provide explanations for specific revenue and expense
accounts in the rightmost column.
Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.
Increases in expenses require a negative sign or parentheses.
Increases in Accumulated Depreciation require a negative sign or parentheses.
Supplies on hand at June 30 total $688.
A utility bill for $176 has not been recorded and will not be paid until next month.
The insurance policy is for a year.
Services were performed for $3,936 of unearned service revenue by the end of the month.
Salaries of $1,200 are accrued at June 30.
The equipment has a 5-year life with no salvage value and is being depreciated at $240 per month for 60 months.
Invoices representing $3,744 of services performed during the month have not been recorded as of June 30.
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