Problem 3-1B(note "Set B" problem and NOT "Set A "probloms). Jason started his own company on June 1.2017. The trial balance at June 30 is shown below. \begin{tabular}{lrrr} & \multicolumn{2}{c}{ Trial Balance } \\ Account & & Debit & Credit \\ \cline { 1 } Cash & & $7,150 & \\ Accts Recelvable & & 6,000 & \\ Supplies & & 2,000 & \\ Prepaid Insurance & 3,000 & \\ Equipment & & & \\ Accounts Payable & & 6,000 & 4,000 \\ Unearned Revenue & & 20,100 \\ Common Stock & & 7,900 \\ Service Revenue & & \\ Salaries Expense & 4,000 & \\ Rent Expense & 1,000 & \\ Totals & $38,150 & $38,150 & \end{tabular} In addition to the above accounts, Jason Company also uses these accounts: Accumulated Depreciation Equipment, Salaries Payable, Supplies Expense, Depreciation Expense, Insurance Expense, and Utilities Expenso. Other data: 1. Supplies on hand at June 30 are $750. (Hint: $750 was not "used-up". Calculate how much was used-up.) 2. A utility bill for $150 has not been recorded and will not be paid until next month. (Question: when you pay it is not relevant ... WHEN did you "use-up" the utilities?) 3. The insurance policy is for a year. (Hint: At the end of June, do you still have 12 months of insurance coverage? If not, how much was "used up"? Make the adjustment.) 4. $2,800 of the existing Unearned Service Revenue balance, has been "earned". It should be recognized for services performed during the month. (Hint: Once I complete work already paid for, the liability (UNEARNED...) goes away since I have "eamed" the Revenue when I completed the warkw).) 5. Salaries of $2,900 are accrued at June 30 . 6. The equipment has a 5-year ( 60 months) useful life with no salvage value. Calculate "straightline" depreciation. (Hint: Equipment cost divided by useful Ife. (Note you are making the entry for JUNE only - not all 60 months). 7. Invoices (bills to customers) representing $1,700 of services performed during the month have not beer recorded as of June 30.