In addition to those accounts listed on the trial balance, the chart of account for Paris Consulting also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data collected: 1. Supplies on hand by the end of the month total $720 2. A utility bill for $180 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 $4,100 of unearned service revenue by the end of the month 5. Salaries of $1,250 are accrued on June 30 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months 7. Invoices representing $3,900 of services performed during the month have not been recorded as of June 30.