Account number. Debit. Credit

101. Cash. 4860

112. Accounts receiv. 6480

126 supplies. 2052

130 prepaid insurance. 3888

149 equipment. 12,480

201 accounts payable. 2376

209 unearned service revenue 2160

311 common stock. 21, 768

400 service revenue. 8100

726 salaraies/wages. 3672

Rent expense. 972

$34404. $34404

In addition to those accounts listed on the trial balance, the chart of accounts for Tamarisk Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. $972 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $270. 3. An insurance policy for 2 years was purchased on May 1. 4. \$432 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Tamarisk Consulting has two employees, who are paid $740 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $208 per month for 60 months. 7. Invoices representing $1,836 of services performed during the month have not been recorded as of May 31 . Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)