Deanna Nardelli started her own consulting firm. Blue Spruce Consulting, on May 1. 2022. The unadjusted trial balance at May 31 is as folloves. In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce 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, Na 722 insurance Expense, and No 732 Utilities Expense. In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Consalting also conkains 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. $1,080 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded oo May 31, 2022, 5300. 3. An imsurance policy for 2 years was purchased on May 1. 4. 5480 of the balance in the unearned service revenue account remains unearned at the end of the moth. 5. May 31 is a Wednesday, and employees are paid en fridays. Bloe Spruce Comsulting hactwo employees. who are paid $740 each for a 5 -day work week. 6. The equipment has a 5 -vear life with no salvage value it is being depreciated at 3232 per month for 60 month. 7. Involces representine $2.040 of services cerforned during the month have not been recorded ac of May 31