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

Nardelli Trial Balance May 31, 2022
Account Number				Debit		Credit
101		Cash		$ 4,500
112		Accounts Receivable		6,000
126		Supplies		1,900
130		Prepaid Insurance		3,600
149		Equipment		11,400
201		Accounts Payable				$ 2,200
209		Unearned Service Revenue				2,000
311		Common Stock				20,000
400		Service Revenue				7,500
726		Salaries and Wages Expense		3,400
729		Rent Expense		900
				$31,700		$31,700

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.		$900 of supplies have been used during the month.
2.		Utilities expense incurred but not paid or recorded on May 31, 2022, $250.
3.		An insurance policy for 2 years was purchased on May 1.
4.		$400 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 $900 each for a 5-day work week.
6.		The equipment has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months.
7.		Invoices representing $1,700 of services performed during the month have not been recorded as of May 31.

May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
Accounts Receivable					No. 112
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
May 31	Adjusting	J4	enter a debit amount	enter a credit amount	enter the adjusted account balance
Supplies					No. 126
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
May 31	Adjusting	J4	enter a debit amount	enter a credit amount	enter the adjusted account balance
Prepaid Insurance					No. 130
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
May 31	Adjusting	J4	enter a debit amount	enter a credit amount	enter the adjusted account balance
Equipment					No. 149
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
Accumulated DepreciationEquipment					No. 150
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4	enter a debit amount	enter a credit amount	enter the adjusted account balance
Accounts Payable					No. 201
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount	enter the beginning account balance
May 31	Adjusting	J4	enter a debit amount	enter a credit amount	enter the adjusted account balance
Unearned Service Revenue					No. 209
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance		enter a debit amount	enter a credit amount