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.)

AN DERSON CONSULTING Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,600 112 Accounts Receivable 6,000 126 Supplies 1.700 130 Prepaid Insurance 4.800 149 Equipment 12.000 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 2,000 301 Owner's Capital 19,400 400 Service Revenue 7.700 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,200 $ 33,600 $33,600 In addition to those accounts listed on the trial balance, the chart of accounts for Anderson Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation Equipment, No. 212 Salaries and Wages Payable, No. 631 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 14 Supplies No. 126 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Prepaid Insurance No. 130 Date Explanation Ref. Debit Credit Balance May 31 Balance v May 31 Adjusting 14 Equipment No. 149 Date Explanation Ref. Debit Credit Balance May 31 Balance v Accumulated Depreciation- Equipment No. 150 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Accounts Payable No. 201 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Unearned Service Revenue No. 209 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Salaries and Wages Payable No. 212 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Owner's Capital No. 301 Date Explanation Ref. Debit Credit Balance May 31 Balance v Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 May 31 Adjusting 14 Supplies Expense No. 631 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Depreciation Expense No. 717 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Insurance Expense No. 722 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Salaries and Wages Expense No. 726 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance May 31 Balance Utilities Expense No. 732 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 AN DERSON CONSULTING Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,600 112 Accounts Receivable 6,000 126 Supplies 1.700 130 Prepaid Insurance 4.800 149 Equipment 12.000 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 2,000 301 Owner's Capital 19,400 400 Service Revenue 7.700 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,200 $ 33,600 $33,600 In addition to those accounts listed on the trial balance, the chart of accounts for Anderson Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation Equipment, No. 212 Salaries and Wages Payable, No. 631 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 14 Supplies No. 126 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Prepaid Insurance No. 130 Date Explanation Ref. Debit Credit Balance May 31 Balance v May 31 Adjusting 14 Equipment No. 149 Date Explanation Ref. Debit Credit Balance May 31 Balance v Accumulated Depreciation- Equipment No. 150 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Accounts Payable No. 201 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Unearned Service Revenue No. 209 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Salaries and Wages Payable No. 212 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Owner's Capital No. 301 Date Explanation Ref. Debit Credit Balance May 31 Balance v Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 May 31 Adjusting 14 Supplies Expense No. 631 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Depreciation Expense No. 717 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Insurance Expense No. 722 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14 Salaries and Wages Expense No. 726 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 14 Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance May 31 Balance Utilities Expense No. 732 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 14