Barbara Jones started her own consulting firm, Jones Consulting on May 1, 2022. The trial balance at May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Jones 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. $600 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2022, $300. 3. An insurance policy for 2 years was purchased on May 1. 4. $300 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. Jones Consulting has two employees, who are paid $800 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 $180 per month for 60 months. 7. Invoices representing $1,800 of services performed during the month have not been recorded as of May 31 . Accounts Payable No. 201 DateMay31May31ExplanationBalanceAdjustingRef.J4Debit Unearned Service Revenue No. 209 Salaries and Wages Payable No. 212 Owner's Capital No. 301 \begin{tabular}{clcc|} Date & Explanation & Ref. & Debit \\ \hline May 31 & Balance & & \\ \hline \end{tabular} Credit Balance Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.)