here is the numbers from the part before

Sheffield Corp Trial Balance May 31, 2022 Credit Account Number 101 112 126 130 Debit $ 4,950 6,600 2,090 3,960 12,720 149 201 209 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $2,420 2,200 22,180 8,250 311 400 726 729 3,740 990 $35,050 $35,050 In addition to those accounts listed on the trial balance, the chart of accounts for Sheffield 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. 5. $990 of supplies have been used during the month. Utilities expense incurred but not paid or recorded on May 31, 2022, $275. An insurance policy for 2 years was purchased on May 1. $440 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 $212 per month for 60 months. Invoices representing $1,870 of services performed during the month have not been recorded as of May 31. 6. 7. Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation May 1. Supplies Expense 31 Supplies 990 990 May 2. Utilities Expense 275 31 Accounts Payable 275 3. May 31 Insurance Expense 165 Prepaid Insurance 165 4. May 31 Unearned Service Revenue 1760 Service Revenue 1760 5. May 31 Salaries and Wages Expense 888 Salaries and Wages Payable 888 6. May 31 Depreciation Expense 212 Accumulated Depreciation-Equipment 212 7. May 31 Accounts Receivable 1870 Service Revenue 1870 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.) Ref Debit Credit No. 101 Balance 4950 Cash Date Explanation May 31 Balance Accounts Receivable Date Explanation May 31 Balance No. 112 Balance Ref Debit Credit Adjusting 14 May 31 Supplies Date May 31 No. 126 Balance Ref Debit Credit Explanation Balance 14 May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance No. 130 Balance Ref Debit Credit 14 No. 149 Balance Ref Debit Credit No. 150 May 31 Adjusting Equipment Date Explanation May 31 Balance Accumulated Depreciation- Equipment Date Explanation May 31 Adjusting Accounts Payable Date Explanation May 31 Balance Ref Debit Credit Balance 14 No. 201 Balance Ref Debit Credit 14 May 31 Adjusting Unearned Service Revenue No. 209 14 May 31 Adjusting Unearned Service Revenue Date Explanation May 31 Balance No. 209 Balance Ref Debit Credit 14 No. 212 Balance Ref Debit Credit 34 May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Common Stock Date Explanation May 31 Balance Service Revenue Date Explanation May 31 Balance No. 311 Balance Ref Debit Credit No. 400 Balance Ref Debit Credit 14 14 No. 631 Balance Ref Debit Credit 14 No. 717 Balance Ref Debit Credit May 31 Adjusting May 31 Adjusting Supplies Expense Date Explanation May 31 Adjusting Depreciation Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance 14 No. 722 Balance Ref Debit Credit 14 No. 726 Balance Ref Debit Credit 14 May 31 Adjusting Rent Expense Date Explanation No. 729 Balance Ref Debit Credit May 31 Balance 14 No. 631 Balance Ref Debit Credit 14 No. 717 Balance Ref Debit Credit 14 No. 722 Balance Ref Debit Credit 14 May 31 Adjusting Supplies Expense Date Explanation May 31 Adjusting Depreciation Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance May 31 Adjusting Rent Expense Date Explanation May 31 Balance Utilities Expense Date Explanation May 31 Adjusting No. 726 Balance Ref Debit Credit 14 No. 729 Balance Ref Debit Credit No. 736 Balance Ref Debit Credit 14