In addition to those accounts listed on the trial balance, the chart of accounts for White 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. W Other data: 1. 2. 3. 4. 5. 6. 7. $936 of supplies have been used during the month. Utilities expense incurred but not paid or recorded on May 31, 2027, $260. An insurance policy for 2 years was purchased on May 1. $416 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. White Consulting has two employees, who are paid $740 each fo a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months. Invoices representing $1,768 of services performed during the month have not been recorded as of May 31.

In addition to those accounts listed on the trial balance, the chart of accounts for White 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. $936 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31,2027,$260. 3. An insurance policy for 2 years was purchased on May 1. 4. $416 of the balance in the unearned service revenue account remains uneamed at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. White Consulting has two employees, who are paid $740 each f a 5-day work week. 6. The equipment has a 5 -year life with no salvage value. It is being depreciated at $200 per month for 60 months. 7. Invoices representing $1.768 of services performed during the month have not been recorded as of May 31 . No. Date Account Titles and Explanation Debit Credit 1. May 31 Supplies Expense Supplies 2. May Uthities Expense 3. May 31 4. May 31