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

Metlock Trial Balance May 31, 2022
Account Number				Debit		Credit
101		Cash		$ 4,320
112		Accounts Receivable		5,760
126		Supplies		1,824
130		Prepaid Insurance		3,456
149		Equipment		11,040
201		Accounts Payable				$ 2,112
209		Unearned Service Revenue				1,920
311		Common Stock				19,296
400		Service Revenue				7,200
726		Salaries and Wages Expense		3,264
729		Rent Expense		864
				$30,528		$30,528

In addition to those accounts listed on the trial balance, the chart of accounts for Metlock Consulting also contains the following accounts and account numbers: No. 150 Accumulated DepreciationEquipment, 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.		$864 of supplies have been used during the month.
2.		Utilities expense incurred but not paid or recorded on May 31, 2022, $240.
3.		An insurance policy for 2 years was purchased on May 1.
4.		$384 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. Metlock 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 $184 per month for 60 months.
7.		Invoices representing $1,632 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

			Debit	Credit
				enter a credit amount
Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.)

Prepare an adjusted trial balance at May 31, 2022.