Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2015. The trial balance at May 31 is as follows.

NARDELLI CONSULTING

Trial Balance

May 31, 2015

Account NumberDebitCredit101Cash$ 4,611112Accounts Receivable6,022126Supplies1,755130Prepaid Insurance4,296149Equipment11,580201Accounts Payable$ 2,434209Unearned Service Revenue1,965301Common Stock

20,128400Service Revenue8,285726Salaries and Wages Expense3,413729Rent Expense1,135$32,812$32,812

In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli 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.$732of supplies have been used during the month.2.Utilities expense incurred but not paid on May 31, 2015, $266. (Includes utilities payable under accounts payable.)3.The insurance policy is for 2 years.4.$446 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. Nardelli Consulting has two employees, who are paid $995each for a 5-day work week.6.The office furniture has a 5-year life with no salvage value. It is being depreciated at $193 per month for 60 months.7.Invoices representing $1,779 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.)

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

Prepare an adjusted trial balance at May 31, 2015.