Cullumber started her own consulting firm. Cullumber Company, on May 1, 2019. The trial balance at May 31 is as follows. Cullumber Company Trial Balance May 31, 2019 Account Number Debit Credit 101 Cash $4,400 112 Accounts Receivable 5,800 126 Supplies 1,700 130 Prepaid Insurance 2,400 149 Equipment 10,200 201 Accounts Payable $4,200 209 Unearned Service Revenue 1,900 311 Common Stock 15,200 400 Service Revenue 7,500 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,000 $28,800 $28,800 In addition to those accounts listed on the trial balance, the chart of accounts for Cullumber Company 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. $700 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2019. $200. 3. The insurance policy is for 2 years. 4. $400 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. Cullumber Company has two employees, who are paid $800 each for a 5-day workweek 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing $1,500 of services performed during the month have not been recorded as of May 31. Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) > Date Account Titles and Explanation Debit Credit May 31 May 31 May 31 May 31 May 31 May 31 May 31