deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2017. The trial balance at May 31 is as follows.

NARDELLI CONSULTING Trial Balance May 31, 2017
Account Number				Debit		Credit
101		Cash		$ 4,500
112		Accounts Receivable		5,900
126		Supplies		1,900
130		Prepaid Insurance		2,400
149		Equipment		12,000
201		Accounts Payable				$ 4,700
209		Unearned Service Revenue				2,000
311		Common Stock				16,600
400		Service Revenue				7,900
726		Salaries and Wages Expense		3,500
729		Rent Expense		1,000
				$31,200		$31,200

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.		$800 of supplies have been used during the month.
2.		Utilities expense incurred but not paid on May 31, 2017, $300.
3.		The insurance policy is for 2 years.
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 $1,000 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 $1,500 of services performed during the month have not been recorded as of May 31.

A. Prepare the adjusting entries for the month of May.

B 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.)

Cash					No. 101
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Accounts Receivable					No. 112
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Supplies					No. 126
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Prepaid Insurance					No. 130
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Equipment					No. 149
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Accumulated DepreciationEquipment					No. 150
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Accounts Payable					No. 201
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Unearned Service Revenue					No. 209
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Salaries and Wages Payable					No. 212
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Common Stock					No. 311
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Service Revenue					No. 400
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
May 31	Adjusting	J4
Supplies Expense					No. 631
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Depreciation Expense					No. 717
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Insurance Expense					No. 722
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Salaries and Wages Expense					No. 726
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Rent Expense					No. 729
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Utilities Expense					No. 736
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4