Deanna Nardelli started her own consulting firm, Kingbird Consulting on May 1, 2022. The unadjusted trial balance at May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Kingbird 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. $1,062 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $295. 3. An insurance policy for 2 years was purchased on May 1 . 4. $472 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. Kingbird Consulting has two employees, who are paid $740 ea for a 5-day work week. 6. The equipment has a 5 -year life with no salvage value. It is being depreciated at $228 per month for 60 months. 7. Invoices representing $2,006 of services performed during the month have not been recorded as of May 31 . No. Date Account Titles and Explanation Debit Credit 1. May 31 2. May 3. May 31 4. May 31 5. May 31 6. May 31 7. May 31