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Problem 3-1A (Part Level Submission) Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2017. The trial balance at May 31 is as follows.

NARDELLI CONSULTING Trial Balance May 31, 2017
Account Number	Debit	Credit
101	Cash	$ 4,700
112	Accounts Receivable	6,100
126	Supplies	1,700
130	Prepaid Insurance	2,400
149	Equipment	12,600
201	Accounts Payable	$ 4,200
209	Unearned Service Revenue	2,100
311	Common Stock	17,600
400	Service Revenue	8,400
726	Salaries and Wages Expense	3,300
729	Rent Expense	1,500
$32,300	$32,300

In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbers: No. 150 Accumulated DepreciationEquipment, 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.	$600of supplies have been used during the month.
2.	Utilities expense incurred but not paid on May 31, 2017, $200.
3.	The insurance policy is for 2 years.
4.	$400 of the balance in the unearned service revenue account remains unearned at the end of the month.
5.	May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $900each for a 5-day work week.
6.	The equipment has a 5-year life with no salvage value. It is being depreciated at $210 per month for 60 months.
7.	Invoices representing $1,800 of services performed during the month have not been recorded as of May 31.

(a)Prepare the adjusting entries for the month of May.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	May 31
2.	May 31
3.	May 31
4.	May 31
5.	May 31
6.	May 31
7.	May 31