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Problem 3-1A Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2017. The trial balance at May 31 is as tollows KRAUSE CONSUL Trial Balance Hay 31, 2011 Account Number Credit 4,700 6,100 1,800 4,800 11,400 Cash Accounts Receivable Prepaid Insurance 149 201 Accounts Payable Uneamed Service Ravenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 4.600 16,800 400 726 729 8,000 3,300 1,300 33,400 33.400 In addition to those accounts listed on the trial balance, the chart o accounts for Krause Consulting a so contains the follo ng accounts and account numbq s 150 Acc mulated Depreciation Ecuipment, No. 212 Salar es and wages Payable No. 631 Supplies Expense. No. 717 Depreciation Expense, No. 722 Insurance Expese, and No. 732 Utilitics Expense other data: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, s200 3. The insurance policy is for 2 years 4. $300 of the balance in the uneamed service revenue account remains unearned at the end of the month. 5. May 31 is a wednesday, and employees are paid on Fridays. Krause Consulting has two employees, who are paid $800 each for a 5-day work week 6. The office furniture has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months. Invcices representing $1,500 of services performed during the month have nat been recorded as of May 31. Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. Cash No. 101 Date Explanation Debit Balance Ref Credit May 31 Balance 4700 4700 Accounts Receivable No. 112 Date Explanation Debit Balance Ref Credit May 31 May 31 Supplies Balance Adjusting 14 No. 126 Date Explanation Debit Balance Ref Credit May 31 May 31 Prepaid Insurance Balance Adjusting 14 No. 130 Date Explanation Debit Balance Ref Credit May 31 May 31 Equipment Balance Adjusting 14 No. 149 Date Explanation Debit Balance Ref Credit May 31 Balance Accumulated Depreciation-Equipment No. 150 Date Explanation Debit Balance Ref Credit May 31 Adjusting 14 Accounts Payable No. 201 Date Explanation Debit Balance Ref Credit May 31 Balance May 31 Adjusting 14 No. 209 Unearned Service Revenue Balance Credit Debit Ref Explanation Date May 31 May 31 Salaries and Wages Payable Balance 14 Adjusting No. 212 Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 301 Owner's Capital Balance Credit Debit Ref Explanation Date May 31 Balance No. 400 Service Revenue Balance Credit Debit Ref Explanation Date May 31 May 31 May 31 Supplies Expense Balance 14 Adjusting 14 Adjusting No. 631 Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 722 Insurance Expense Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 726 Salaries and Wages Expense Balance Credit Debit Ref Explanation Date May 31 Balance 14 May 31 Adjusting Rent Expense No. 729 Date Explanation Ref.Debit Balance Credit May 31 Balance Utilities Expense No. 736 Date Explanation Ref. Debit Credit Balance Adjusting J4 May 31 Problem 3-1A Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2017. The trial balance at May 31 is as tollows KRAUSE CONSUL Trial Balance Hay 31, 2011 Account Number Credit 4,700 6,100 1,800 4,800 11,400 Cash Accounts Receivable Prepaid Insurance 149 201 Accounts Payable Uneamed Service Ravenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 4.600 16,800 400 726 729 8,000 3,300 1,300 33,400 33.400 In addition to those accounts listed on the trial balance, the chart o accounts for Krause Consulting a so contains the follo ng accounts and account numbq s 150 Acc mulated Depreciation Ecuipment, No. 212 Salar es and wages Payable No. 631 Supplies Expense. No. 717 Depreciation Expense, No. 722 Insurance Expese, and No. 732 Utilitics Expense other data: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, s200 3. The insurance policy is for 2 years 4. $300 of the balance in the uneamed service revenue account remains unearned at the end of the month. 5. May 31 is a wednesday, and employees are paid on Fridays. Krause Consulting has two employees, who are paid $800 each for a 5-day work week 6. The office furniture has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months. Invcices representing $1,500 of services performed during the month have nat been recorded as of May 31. Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. Cash No. 101 Date Explanation Debit Balance Ref Credit May 31 Balance 4700 4700 Accounts Receivable No. 112 Date Explanation Debit Balance Ref Credit May 31 May 31 Supplies Balance Adjusting 14 No. 126 Date Explanation Debit Balance Ref Credit May 31 May 31 Prepaid Insurance Balance Adjusting 14 No. 130 Date Explanation Debit Balance Ref Credit May 31 May 31 Equipment Balance Adjusting 14 No. 149 Date Explanation Debit Balance Ref Credit May 31 Balance Accumulated Depreciation-Equipment No. 150 Date Explanation Debit Balance Ref Credit May 31 Adjusting 14 Accounts Payable No. 201 Date Explanation Debit Balance Ref Credit May 31 Balance May 31 Adjusting 14 No. 209 Unearned Service Revenue Balance Credit Debit Ref Explanation Date May 31 May 31 Salaries and Wages Payable Balance 14 Adjusting No. 212 Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 301 Owner's Capital Balance Credit Debit Ref Explanation Date May 31 Balance No. 400 Service Revenue Balance Credit Debit Ref Explanation Date May 31 May 31 May 31 Supplies Expense Balance 14 Adjusting 14 Adjusting No. 631 Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 722 Insurance Expense Balance Credit Debit Ref Explanation Date 14 May 31 Adjusting No. 726 Salaries and Wages Expense Balance Credit Debit Ref Explanation Date May 31 Balance 14 May 31 Adjusting Rent Expense No. 729 Date Explanation Ref.Debit Balance Credit May 31 Balance Utilities Expense No. 736 Date Explanation Ref. Debit Credit Balance Adjusting J4 May 31