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 journol entries presented in the breviaus nart.) KING CONSULTING Trial Balance May 31, 2022 1. $1,200 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31,2022, $200. 3. An insurance policy for 2 years was purchased on May 1. 4. $400 of the balance in the unearned service revenue account remains uncarned at the end of the month. 5. 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. 6. The office furniture has a 5 -year life with no salvage value. It is being depreciated at $190 per month for 60 months. 7. Invoices representing $1,800 of services performed during the month have not been recorded as of May 31