Fix the numbers in the red boxes.

Monty started her own consulting firm, Monty Corp., on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Monty Corp. Trial Balance May 31, 2022 Debit Credit Account Number 101 $ 5,850 7,800 112 126 2.470 130 4,680 15,120 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 2,860 209 2,600 26,300 311 9,750 400 726 729 4,420 1,170 $41,510 $41,510 In addition to those accounts listed on the trial balance, the chart of accounts for Monty Corp. 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. 2. 3. 4. $1,170 of supplies have been used during the month. Utilities expense incurred but not paid or recorded on May 31, 2022, $325. An insurance policy for 2 years was purchased on May 1. $520 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. Nardelli Consulting has two employees, who are paid $740 each for a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $252 per month for 60 months. Invoices representing $2,210 of services performed during the month have not been recorded as of May 31. 5. 6. 7. Debit Credit No. Date Account Titles and Explanation May 1. Supplies Expense 31 1300 Supplies 1300 2. May 31 Utilities Expense 325 Accounts Payable 325 3. May 31 Insurance Expense 195 Prepaid Insurance 195 4. May 31 Unearned Service Revenue 520 Service Revenue 520 5. May 31 Salaries and Wages Expense 740 Salaries and Wages Payable 740 6. May 31 Depreciation Expense 252 Accumulated Depreciation-Equipment 252 7. May 31 Accounts Receivable 2210 Service Revenue 2210 Cash No. 101 Balance Date Explanation Ref Debit Credit May 31 Balance 1300 1300 Accounts Receivable Date Explanation No. 112 Balance Ref Debit Credit May 31 Balance 2210 2210 May 31 Adjusting 34 Supplies Date No. 126 Balance Explanation Ref Debit Credit May 31 Balance 1300 1300 May 31 Adjusting J4 Prepaid Insurance Date Explanation No. 130 Balance Ref Debit Credit May 31 Balance w 195 195 14 May 31 Adjusting Equipment Date Explanation No. 149 Balance Ref Debit Credit May 31 Balance v 252 252 No. 150 Accumulated Depreciation- Equipment Date Explanation Ref Debit Credit Balance May 31 Adjusting 14 252 252 Accounts Payable Date Explanation No. 201 Balance Ref Debit Credit May 31 Balance 325 325 May 31 Adjusting 14 325 325 Unearned Service Revenue Date Explanation No. 209 Balance Ref Debit Credit May 31 Balance 520 520 J4 520 520 May 31 Adjusting Salaries and Wages Payable Date Explanation No. 212 Balance Ref Debit Credit May 31 Adjusting J4 740 740 Common Stock Date Explanation No. 311 Balance Ref Debit Credit May 31 Balance 26300 26300 Service Revenue Date Explanation No. 400 Balance Ref Debit Credit May 31 Balance 520 520 May 31 Adjusting 14 May 31 Adjusting 14 Supplies Expense Date Explanation May 31 Adjusting No. 631 Balance Ref Debit Credit 14 1300 1300 Depreciation Expense Date Explanation No. 717 Balance Ref Debit Credit May 31 Adjusting 14 252 252 Insurance Expense Date Explanation No. 722 Balance Ref Debit Credit May 31 Adjusting J4 195 195 Salaries and Wages Expense Date Explanation No. 726 Balance Ref Debit Credit May 31 Balance 740 740 May 31 Adjusting 14