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

follows.In addition to those accounts listed on the trial balance, the chart of accounts for Novak Consulting also contains the following accounts and account numbers: No$.150$ Accumulated Depreciation$-$Equipment, 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:

$$1,134$ of supplies have been used during the month.

Utilities expense incurred but not paid or recorded on May $31,2022,$ $$315.$

An insurance policy for $2$ years was purchased on May $1$

$$504$ of the balance in the unearned service revenue account remains unearned at the end of the month.

May $31$ is a Wednesday, and employees are paid on Fridays. Novak Consulting has two employees, who are paid $$740$ each for a $5-$day work week.

The equipment has a $5-$year life with no salvage value. It is being depreciated at $$244$ per month for $60$ months.

Invoices representing $$2,142$ of services performed during the month have not been recorded as of May $31.$

$($a$)$

Prepare the adjusting entries for the month of May.