Debra King started her own consulting firm, King Consulting, on May $1,2022.$ The trial balance at May $31$ is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for King 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:

$$1,200$ of supplies have been used during the month.

Utilities expense incurred but not paid on May $31,2022,$$$200.$

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

$$400$ 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. King Consulting has two employees, who are paid $$800$ each for a

$5-$day work week.

The office furniture has a $5-$year life with no salvage value. It is being depreciated at $$190$ per month for $60$ months.

Invoices representing $$1,800$ of services performed during the month have not been recorded as of May $31.$

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.$)$