Fran Omiyale started her own consulting firm, Omiyale Consulting, on May 1, 2018. The trial balance at July 31 is as follows. OMIYALE CONSULTING Trial Balance July 31, 2018 Account Titles Debit Credit Cash $ 4,500 Accounts Receivable 6,000 Supplies 1,900 Prepaid Insurance 3,600 Equipment 11,400 Mortgage payable $ 4,500 Unearned Service Revenue 2,000 Owner's Capital 17,700 Service Revenue 7,500 Salaries and Wages 3,400 Expense Travel expense 1,550 Rent expense 900 $31,700 $31,700 Other data: 1. A count shows $1100 of supplies unused during the period. 2. Utilities expense incurred but not paid on July 31, 2012, $250. 3. The insurance policy is for 2 years. 4. One-third of unearned service revenue has been earned. 5. July 31 is a Wednesday, and employees are paid on Fridays. Omiyale Consulting has two employees, who are paid $1000 each for each month. Instruction: Prepare the adjusting entries for the quarter ended on July 31, 2018. [5]