2. Nardelli Consulting began operations on May 1, 2017. The trial balance at May 31 is shown below. NARDELLI CONSULTING Trial Balance May 31, 2017 Debit Credit Cash $ 4.500 Accounts Receivable 6.000 Supplies 1.900 Prepaid Insurance 3.600 Equipment 11.400 Accounts Payable $ 2,200 Unearned Service Revenue 2.000 Common Stock 20,000 Retained Earnings Service Revenue 7.500 Salaries Expense 3.400 Rent Expense 900 $31 700 $31.700 Other data: 1. Supplies on hand at May 31 are $1,000. 2. A utility bill for $250 has not been recorded and will not be paid until next month. The insurance policy is for two years and was purchased on May 1. 2017. 4. $1,600 of unearned service revenue has been earned at the end of the month. 5. Salaries of $1 080 are accrued at May 31. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months. 7. Invoices representing $1.700 of services performed during the month have not been recorded as of May 31. Instructions Prepare the adjusting entries for the month of May in the attached general journal