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.)

Cash	No. 101
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Accounts Receivable	No. 112
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Supplies	No. 126
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Prepaid Insurance	No. 130
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Equipment	No. 149
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Accumulated DepreciationEquipment	No. 150
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Accounts Payable	No. 201
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Unearned Service Revenue	No. 209
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Salaries and Wages Payable	No. 212
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Common Stock	No. 311
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Service Revenue	No. 400
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
May 31	Adjusting	J4
Supplies Expense	No. 631
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Depreciation Expense	No. 717
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Insurance Expense	No. 722
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4
Salaries and Wages Expense	No. 726
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
May 31	Adjusting	J4
Rent Expense	No. 729
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Balance
Utilities Expense	No. 736
Date	Explanation	Ref	Debit	Credit	Balance
May 31	Adjusting	J4

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.	$800of 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 $1,100each 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.