Deanna Nardelli started her own consulting firm, Bramble Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Bramble Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $ 4,680 112 Accounts Receivable 6,240 126 Supplies 1,976 130 Prepaid Insurance 3,744 149 Equipment 12,000 201 Accounts Payable $ 2,288 209 Unearned Service Revenue 2,080 311 Common Stock 20,944 400 Service Revenue 7,800 726 Salaries and Wages Expense 3,536 729 Rent Expense 936 $33,112 $33,112 In addition to those accounts listed on the trial balance, the chart of accounts for Bramble 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. $936 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $260. 3. An insurance policy for 2 years was purchased on May 1. 4. $416 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. Bramble Consulting has two employees, who are paid $740 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months. 7. Invoices representing $1,768 of services performed during the month have not been recorded as of May 31. (a) 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 0 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 6. May 31 7. May 31