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 $ 4,600 112 Accounts Receivable 6,000 126 Supplies 1,900 130 Prepaid Insurance 2,400 149 Equipment 11,400 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 2,000 311 Common Stock 16,600 400 Service Revenue 7,600 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,100 $30,700 $30,700 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. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, $200. 3. The insurance policy is for 2 years. 4. $500 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 $1,100 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 $1,500 of services performed during the month have not been recorded as of May 31. Collapse question part (a) Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. May 31 2. May 31 3. May 31 4. May 31 5. May 31 6. May 31 7. May 31