After the accountant posted the adjusting entries for B. Nguyen, Designer, the work sheet contained the following account balances on May 31 : \begin{tabular}{|c|c|c|} \hline \multirow[b]{2}{*}{ ACCOUNT NAME } & \multicolumn{2}{|c|}{ ADJUSTED TRIAL BALANCE } \\ \hline & DEBIT & CREDIT \\ \hline Cash & 3,320 & \\ \hline Supplies & 825 & \\ \hline Accounts Recelvable & 1,824 & \\ \hline Prepaid Insurance & 1,317 & \\ \hline Office Equipment & 8,550 & \\ \hline Accumulated Depreciation, Office Equipment & & 2,780 \\ \hline Accounts Payable & & 1,235 \\ \hline B. Nguryen, Copital & & 11,600 \\ \hline B. Nguyen, Drawing & 2,220 & \\ \hline Commissions Earned & & 6,535 \\ \hline Rent Expense & 1,720 & \\ \hline Supplies Expense & 860 & \\ \hline Depreciation Expense, Office Equipment & 760 & \\ \hline Utilities Expense & 584 & \\ \hline Miscellaneous Expense & 170 & \\ \hline & 22,150 & 22,150 \\ \hline \end{tabular} B. Nguyen, Capital B. Nguyen, Drawing Rent Expense Income Summary Commissions Earned Supplies Expense Utilities Expense Miscellaneous Expense Bal. (2) Depreciation Expense, Office Equipment Phint itom Ebook DESCRIPTION DOC. NO. POST. REF. DEBIT PAGE \begin{tabular}{|c|c|c|c|c|} \hline DATE & DESCRIPTION & DOC. NO. POST. REF. & DEBIT & CREDIT \\ \hline 20 & Closing Entries & & & \\ \hline \multirow[t]{2}{*}{ (1) May 31} & Commissions Earned & & & \\ \hline & Incorne Summary & & & \\ \hline \multirow[t]{6}{*}{ (2) May 31} & Income Summary & & & \\ \hline & Rent Expense v & & & \\ \hline & Supplies Expense & & & \\ \hline & Depreciation Expense, Office Equipment * & & & \\ \hline & Utilities Expense & & & \\ \hline & Miscellaneous Expense & & & \\ \hline \multirow[t]{2}{*}{ (3) May 31} & Income Summary & & & \\ \hline & B. Nguyen, Capital & & & \\ \hline \multirow[t]{2}{*}{ (4) May 31} & B. Nguyen, Capital & & & \\ \hline & B. Nguyen, Drawing * v & & & \\ \hline \end{tabular}