answer from the cash table no.101 - utilities expense no.732

Sadie Cuono started her own consulting firm, Cuono Consulting, on May 1, 2020. The trial balance at May 31 is as follows. Cuono Consulting Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash 4,700 112 5.900 126 2,000 130 2.400 149 12.000 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Share Capital-Ordinary Service Revenue 201 4,600 209 2,000 311 16.800 400 8,100 726 Salaries and Wages Expense 3,400 729 Rent Expense 1.100 31,500 31.500 729 Rent Expense 1,100 31,500 31,500 addition to those accounts listed on the trial balance, the chart of accounts for Cuono 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. 2. 3 4. 1,000 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, 300, The insurance policy is for 2 years. 500 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Cuono Consulting has two employees, who are paid 1,100 each for a 5-day work week. The office furniture has a 5-year life with no residual value. It is being depreciated at 200 per month for 60 months. Invoices representing 1,600 of services performed during the month have not been recorded as of May 31. 5. 6. 7. Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 2020 1. May 31 Supplies Expense 1000 Supplies 1000 2 May 31 Utilities Expense 300 300 Accounts Payable 3. May 31 Insurance Expense 100 100 Prepaid Insurance May 1500 4. Unearned Service Revenue 31 1500 Service Revenue 1320 5 May 31 Salaries and Wages Expense 3 . May 31 Insurance Expense 100 Prepaid Insurance 100 4. May 31 Unearned Service Revenue 1500 Service Revenue 1500 5 . 5 May 31 Salaries and Wages Expense 1320 1320 Salaries and Wages Payable May 200 6. Depreciation Expense 31 200 Accumulated Depreciation-Equipment 1.600 7. May 31 Accounts Receivable 1,600 Service Revenue e Textbook and Media IT Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in the order of journal entries posted in the previous part of the question.) Cash No. 101 Date Explanation Ref. Debit Credit Balance 2020 May 31 Balance 4700 No. 112 Accounts Receivable Date Explanation Ref. Debit Credit Balance 2020 May 31 Balance 5900 1600 14 7500 May 31 Adjusting No. 126 Supplies Debit Credit Balance Date Ref. Explanation 2020 2000 May 31 Balance 1000 1000 Adjusting 14 May 31 Tly 31 Uusun Prepaid Insurance Date Explanation No. 130 Ref. Debit Credit Balance 2020 May 31 Balance May 31 Adjusting 34 Equipment No. 157 Date Explanation Ref. Debit Credit Balance 2020 May 31 Balance No. 150 Ref. Debit Credit Balance Accumulated Depreciation- Equipment Date Explanation 2020 May 31 Adjusting 34 No. 201 Accounts Payable Date Credit Balance Explanation Ref. Debit No. 201 Accounts Payable Date Explanation Ref. Debit Credit Balance 2020 May 31 Balance May 31 Adjusting 14 Unearned Service Revenue Date Explanation No. 209 Balance Ref. Debit Credit 2020 May 31 Balance May 31 Adjusting 14 400 No. 212 Salaries and Wages Payable Date Explanation Credit Ref. Debit Balance 2020 May 31 Adjusting 34 No. 311 Share Capital-Ordinary No. 311 Share Capital-Ordinary Date Explanation 2020 Ref. Debit Credit Balance May 31 Balance No. 400 Service Revenue Date Explanation 2020 Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 May 31 Adjusting 14 No. 631 Supplies Expense Date Explanation 2020 Ref. Credit Debit Balance May 31 Adjusting 34 No. 717 Depreciation Expense Date Ref. Credit Explanation Debit Balance Depreciation Expense No. 717 Date Explanation Ref. Debit Credit Balance 2020 May 31 Adjusting 14 No. 722 Insurance Expense Date Explanation 2020 Ref. Debit Credit Balance 14 100 2,300 May 31 Adjusting Salaries and Wages Expense Date Explanation No. 726 Ref. Debit Credit Balance 2020 May 31 Balance 12,000 May 31 Adjusting 14 Rent Expense No. 729 Date Ref. Credit Explanation Debit Balance No. 726 Salaries and Wages Expense Date Explanation 2020 Ref. Debit Credit Balance May 31 Balance 12.000 May 31 Adjusting 14 Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance 2020 Balance 200 200 May 31 No. 732 Utilities Expense Date Explanation Ref. Debit Credit Balance 2020 34 300 Adjusting May 31 e Textbook and Media cute