as a T account

Problems Prepare adjusting entries, post to ledger accounts, and prepare an adjusted trial balance P3.1 (LO 2, 3, 4), AP Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2022. The trial balance at May 31 is as follows. Krause Consulting Trial Balance May 31, 2022 Credit Account Number 101 112 126 130 149 201 209 Debit $ 4,500 6,000 1,900 3.600 11,400 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 301 $ 4,500 2.000 18.700 9,500 400 726 729 6,400 900 $34,700 $34.700 In addition to those accounts listed on the trial balance, the chart of accounts for Krause 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. Problems 3-55 month Other data: 1. $% of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2022, $250. 3. An insurance policy for 2 years was purchased on May 1. 4. $400 of the balance in the unearned service revenue account remains unearned at the end of the 5. May 31 is a Wednesday, and employees are paid on Fridays. Krause Consulting has two employees, who are paid $920 each for a 5-day work week. 6. The office furniture 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 2. Prepare the adjusting entries for the month of May. Use J4 as the page number for your journal