Deanna Nardelli started her own consulting furm, Blue Spruce Consulting, on May 1.2022. The unadjusted trial balance at May 31 is as follows. 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.) In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce 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. \$1,080 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31,2022,\$300. 3. An insurance policy for 2 years was purchased on May 1 . 4. $480 of the balance in the unearned service revenue account remains uneamed at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Blue Spruce Consulting has two employees, who are paid $740 each for a 5 -day work week. 6. The equipment has a 5 -year life with no salvage value. It is being depreciated at $232 per month for 60 months. 7. Invoices representing $2.040 of services performed during the month have not been recorded as of May 31