In addition to those accounts listed on the trial balance, the chart of accounts for Wildhorse 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:

$$1,008$ of supplies have been used during the month.

Utilities expense incurred but not paid or recorded on May $31,2022,$ $$280.$

An insurance policy for $2$ years was purchased on May $1.$

$$448$ 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. Widhorse 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 $$216$ per month for $60$ months.

Invoices representing $$1,904$ of services performed during the month have not been recorded as of May $31.$

Prepare the adjusting entries for the month of May. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

May $$

$$

May $$

$$ May $31$

$$

May $31$

$$

May

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