(b) Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. (For Utilities, for "Accounts Payable".) (Post entries in the order of journal entries presented in the previous part.) \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Utilities Expense } & \multirow[b]{2}{*}{ Credit } & \multirow[b]{2}{*}{ Balance } \\ \hline Date & Explanation & Ref. & Debit & & \\ \hline May 31 & Adjusting & J4 & & & \\ \hline \end{tabular} 5. May 31 is a Wednesday, and employees are paid on Fridays. Taylor 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 $188 per month for 60 months. 7. Invoices representing $1,666 of services performed during the month have not been recorded as of May 31 . \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Service Revenue } & \multicolumn{2}{|r|}{ No. 400} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Balance & & & & & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline \multicolumn{5}{|c|}{ Supplies Expense } & & No. 631 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline \multicolumn{5}{|c|}{ Depreciation Expense } & & No. 717 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline \multicolumn{5}{|c|}{ Insurance Expense } & & No. 722 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline \multicolumn{5}{|c|}{ Salaries and Wages Expense } & & No. 726 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Balance & & & & & \\ \hline May 31 & Adjusting & J4 & & & & \\ \hline \multicolumn{5}{|c|}{ Rent Expense } & & No. 729 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance & \\ \hline May 31 & Balance & & & & & \\ \hline \end{tabular} Deanna Taylor started her own consulting firm, Taylor Consulting, on May 1, 2027. The unadjusted trial balance at May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Taylor 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. $882 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31,2027,$245. 3. An insurance policy for 2 years was purchased on May 1