can you please provide the correct diagram and state whether its debit or credit

BTA 111 Exam 2 Fall 2023 Problem #1-Adjusting Journal Entries, Adjusted Trial Balance, Financial Statements Mr. Sky started his own pharmaceutical firm to discover new drugs to make people's lives better, SkyPVP Inc., on Nov 1, 2023. The trial balance on Nov 31 is as follows. SKYPVP INC. Trial Balance May 31, 2023 Acc. No. Debit Credit 101 Cash 7,500 112 Accounts Receivable 3,000 126 Supplies 3,900 130 Prepaid Insurance 7,200 149 Equipment 48,000 201 Accounts Payable 4,500 209 Unearned Service Revenue 2,000 301 Owner's Capital 36,900 400 Service Revenue 9,500 726 Salary & Wages Expenses 6,400 729 Rent Expense 900 In addition to those accounts listed on the trial balance, the chart of accounts for SkyPVP Inc. 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. $1,900 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2022, $250. 3. The insurance policy is for 2 years. 4. $600 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. SkyPVP Inc. has two employees, who are paid $960 each for a 5-day workweek. 6. The office equipment has a 5-year life with no salvage value. It is being depreciated for 60 months. 7. Invoices representing $1,300 of services performed during the month have not been recorded as of May 31. Instructions (a) Prepare the adjusting journal entries for the month of May (b) Prepare an adjusted trial balance on May 31, 2023. C) Prepare Income Statement, Statement of Owner's Equity, and Balance Sheet on Nov 31, 2023