Deanna Nardelli started her oen consulting firm, Tamarisk Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows.

Deanna Nardelli started her own consulting firm, Tamarisk Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Tamarisk Trial Balance May 31, 2022 Debit Credit Account Number 101 Cash $4,860 112 Accounts Receivable 6,480 126 Supplies 2,052 130 Prepaid Insurance 3,888 101 Cash $4,860 112 Accounts Receivable 6,480 126 Supplies 2,052 130 Prepaid Insurance 3,888 149 Equipment 12,480 201 Accounts Payable $ 2,376 209 Unearned Service Revenue 2,160 311 Common Stock 21,768 400 8,100 726 Service Revenue Salaries and Wages Expense Rent Expense 3,672 729 972 $34,404 $34,404 In addition to those accounts listed on the trial balance, the chart of accounts for Tamarisk 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 2 3. 4 $972 of supplies have been used during the month. Utilities expense incurred but not paid or recorded on May 31, 2022. $270. An insurance policy for 2 years was purchased on May 1 $432 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Tamarisk Consulting has two employees, who are paid $740 each for a 5-day work week The equipment has a 5-year life with no salvage value. It is being depreciated at $208 per month for 60 months. Invoices representing $1.836 of services performed during the month have not been recorded as of May 31, S. 6 7 Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. May 31 2. May 31 3. May 31 4. May 31 5 May 31 May 6 31 7 May 31