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ce Assignment Gradebook ORION Downloadable eTextbook ment BACK PRINTER VERSION Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2017. The trial balance at May 31 is as follows. KRAUSE CONSULTING Trial Balance May 31, 2017 Account Number Debit Credit 101 Cash $4,700 112 Accounts Receivable 5.900 126 Supplies 1.800 130 Prepaid Insurance 2.400 140 Equipment 11.400 201 Accounts Payable $4,600 209 Unearned Service Revenue 1.900 301 Owner's Capital 16.000 400 Service Revenue 3.300 726 Salaries and wages Expense 3,500 1.100 729 Rent Expense $30.000 530.800 In addition to those accounts listed on the trial balance, the chart of accounts for Krause Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation Equipment No. 212 Salaries and Wages Payable, No. 631 Supplies Expanse No. 712 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense Other data 1 2 3 5700 of supplies have been used during the month utisties expense incurred but not paid on May 11, 2017, 5200 The insurance policy is for 2 years 8 9 0 7 5 ice Assignment Gradebook ORION Downloadable eTextbook ement 1. 2. 3. 4 PRINTER VERSION 4 BACK NEXT $700 of supplies have been used during the month Utilities expense incurred but not paid on May 31, 2017, 5200 The insurance policy is for 2 years $200 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. Krause Consulting has two employees, who are paid $900 each for a 5-day work week The office furniture has a 5-year life with no salvage value. It is being deprecated at $190 per month for 60 months Invoices representing $1,600 of services performed during the month have not been recorded as of May 31 5. 6. 7 (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 31 631 126 732 2 Mayat 201 722 May 31 4. May al Ervace a 0 8 3 5 6 R Assignment Gradebook ORION Downloadable eTextbook at PRINTER VERSION