In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Consulting 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. 900 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2020, 200. 3. The insurance policy is for 2 years. 4. 300 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, Cuono Consulting has two employees, who are paid 6800 cach for a 5-day work week. 6. The office furniture has a 5 -year life with no residual value. It is being depreciated at 210 per month for 60 months. 7. Invoices representing 1.500 of services performed during the month have not been recorded as of May 31. eTextbook and Media List of Accounts No. Date Account Titles and Explanation Debit Credit 1. May 2M ir I 10. Myy 4. Mar 5 May SUPORT \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Insurance Expense } & & \multirow[b]{2}{*}{ Balance } \\ \hline Date & Explanation & Ref. & Debit & Credit & \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{5}{|c|}{ Salaries and Wages Expense } & No, 726 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2020 & & & & & \\ \hline Mar 31 & Ealance & v & & & \\ \hline Mari31 & Ad)usting & 44 & & & \\ \hline \multicolumn{5}{|c|}{ Rent Expense } & No. 729 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular} Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in the oeder of loumal entries posted in the previous part of the auestion) CUONO CONSULTING Adjusted Trial Balance Debit Credit e sup Service Revenue No. 400 \begin{tabular}{|c|c|c|c|c|c|} \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline Mar31 & Adjusting & 34 & & & \\ \hline May 31 & Adjusting: & 34 & & & \\ \hline \multicolumn{5}{|c|}{ Supplies Expense } & No. 631 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{5}{|c|}{ Depreciation Expense } & No. 717 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 14 & & & \\ \hline \end{tabular} Sadie Cuono started her own consulting firm, Cuono Consulting, on May 1,2020. The trial balance at May 31 is as follows. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Utilities Expense } & \multicolumn{2}{|r|}{ No. 732} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2020 & & & & & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \end{tabular}