Nick Waege started his own consulting firm, Waegelein Consulting, on June 1, 2010. The trial balance at June 30 is as follows.

Trial Balance
June 30, 2010

Debit Credit
Cash $ 6,850
Accounts Rec 7,000
Prepaid Insurance 2,640
Supplies 2,000
Office Equipment 15,000

Accounts Payable $ 4,540
Unearned Service Revenue 5,200
Common Stock 21,750
Service Revenue 8,000
Salaries Expense 4,000
Rent Expense 2,000
$39,490 $39,490

In addition to those accounts listed on the trial balance, the chart of accounts for Waegelein also contains the following accounts: Accumulated Depreciation—Office Equipment, Utilities Payable, Salaries Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense.

Other data:

1. Supplies on hand at June 30 total $980.

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. $3,900 of unearned service revenue has been earned at the end of the month.

5. Salaries of $1,250 are accrued at June 30.

6. The office equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months.

7. Invoices representing $3,500 of services performed during the month have not been recorded as of June 30.

Prepare the adjusting entries for the month of June.