Deanna Nardelli started her own consulting firm, Oriole 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 Oriole 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. $1.044 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31,2022,$290. 3. Aninsurance policy for 2 years was purchased on May 1 . 4. $464 of the balance in the unearned service revenue accountremains unearned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays, Oriole Consulting has two employees, who are paid $740 each fora 5 -day work week. 6. The cquipment has a 5-vear life with no salvage value it is being depreciated at $224 per month for 60 months. 7. Involces representing $1,972 of services performed during the month have not been recorded as of May31 7. Invoices representing $1,972 of services performed during the month have not been recorded as of May 31 . (a) Prepare the adjusting entries for the month of May. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) 4. May 5. May 6. May 7. May 31