a) Prepare an unadjusted trial balance at May 31, 2023. HINT: Where do you get the information needed to prepare the unadiusted trial balance? \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ General Journal } & Page GJ1 \\ \hline Date & Account/Explanation & \begin{tabular}{l|l} F & Debit \end{tabular} & Credit \\ \hline \multirow[t]{3}{*}{ 1/May } & Cash.... & 35,000 & \\ \hline & Share Capital... & & 35,000 \\ \hline & Issued shares & & \\ \hline \multirow[t]{3}{*}{ 1/May } & Accounts Receivable... & 26,312 & \\ \hline & Consulting Revenue Earned & & 26,312 \\ \hline & Earned consulting revenue & & \\ \hline \multirow[t]{3}{*}{ 1/May } & Prepaid Insurance.... & 9,600 & \\ \hline & Cash..... & & 9,600 \\ \hline & Prepaid for insurance & & \\ \hline \multirow[t]{3}{*}{ 2/May } & Cash & 4,400 & \\ \hline & Unearned Consulting Revenue & & 4,400 \\ \hline & \begin{tabular}{l} Received payment for consulting in \\ advance \end{tabular} & & \\ \hline \multirow[t]{3}{*}{ 3/May } & Computers..... & 19,200 & \\ \hline & Accounts Payable. & & 19,200 \\ \hline & Received computers & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ General Journal } & Page GJ2 \\ \hline Date & Account/Explanation & F & Debit & Credit \\ \hline \multirow[t]{3}{*}{ 5/May } & Food and Drinks Expense. & & 63 & \multirow{4}{*}{63} \\ \hline & Cash.... & & & \\ \hline & Paid for dinner with client & & & \\ \hline \multirow[t]{3}{*}{ 8/May } & Repair Expense... & & 400 & \\ \hline & Cash.... & & & \multirow[t]{2}{*}{400} \\ \hline & Paid for repairs to building & & & \\ \hline \multirow[t]{3}{*}{ 10/May } & Cash... & & 26,312 & \\ \hline & Accounts Receivable... & & & \multirow[t]{2}{*}{26,312} \\ \hline & Received customer payment & & & \\ \hline \multirow[t]{2}{*}{ 11/May } & Accounts Receivable & & 4,816 & \multirow{3}{*}{4,816} \\ \hline & \begin{tabular}{l} Consulting Revenue Earned \\ Earned consulting revenue \end{tabular} & & & \\ \hline \multirow[t]{2}{*}{ 18/May } & Accounts Receivable & & 11,008 & \\ \hline & \begin{tabular}{l} Consulting Revenue Earned. \\ Earned consulting revenue \end{tabular} & & & 11,008 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{3}{|c|}{ General Journal } & Page GJ3 \\ \hline Date & Account/Explanation & \begin{tabular}{l|l|} F & Debit \\ \end{tabular} & Credit \\ \hline \multirow[t]{3}{*}{ 21/May } & Utilities Expense... & \multirow[t]{3}{*}{800} & \multirow{3}{*}{800} \\ \hline & Accounts Payable & & \\ \hline & Received bill for utilities expense & & \\ \hline \multirow[t]{3}{*}{ 25/May } & Salaries Expense.... & \multirow[t]{3}{*}{16,150} & \\ \hline & Cash...... & & 16,150 \\ \hline & Paid cash for salaries & & \\ \hline \multirow[t]{3}{*}{ 25/May } & Cash.... & \multirow[t]{3}{*}{516} & \\ \hline & Consulting Revenue Earned & & 516 \\ \hline & \begin{tabular}{l} Earned and received consulting \\ revenue \end{tabular} & & \\ \hline \multirow[t]{3}{*}{ 31/May } & Cash.... & \multirow[t]{3}{*}{715} & \\ \hline & Consulting Revenue Earned & & 715 \\ \hline & \begin{tabular}{l} Earned and received consulting \\ revenue \end{tabular} & & \\ \hline \multirow[t]{3}{*}{ 31/May } & Accounts Payable & \multirow[t]{3}{*}{800} & \\ \hline & Cash.... & & 800 \\ \hline & Paid hill for utilities expense. & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ General Journal } & Page GJ4 \\ \hline Date & Account/Explanation & F & \begin{tabular}{|l|} Debit \\ \end{tabular} & Credit \\ \hline \multirow[t]{3}{*}{ 31/May } & Dividends & & 11,880 & \multirow{3}{*}{11,880} \\ \hline & Cash. & & & \\ \hline & Dividends & & & \\ \hline \end{tabular}