In addition to those accounts listed on the trial balance, the chart of accounts for Windsor, Inc. 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. 2. $1,000 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2019, $300. 3. The insurance policy is for 2 years. 4. $400 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, Nardelli Consulting has two employees, who are paid $1,100 each for a 5-day work week The equipment has a 5-year life with no salvage value. It is being depreciated at $180 per month for 60 months. 7. Invoices representing $1,800 of services performed during the month have not been recorded as of May 31. 6. 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. Debit Credit Date Account Titles and Explanation May 31 Supplies Expense 1. 1,000 Supplies 1,000 2. May 31 Utilities Expense 300 Accounts Payable 300 3. May 31 Insurance Expense 100 Prepaid Insurance 100 4 May 31 Unearned Service Revenue 1.600 Service Revenue 1600 5 May 31 Salaries and Wages Expense 1,320 Question 13 of 14 1.76/2 5. May 31 Salaries and Wages Expense 1,320 Salaries and Wages Payable 1.320 6. May 31 Depreciation Expense 180 Accumulated Depreciation Equipment 180 7 May 31 Accounts Receivable 1.800 Service Revenue 1.800 e Textbook and Media Windsor, Inc. Adjusted Trial Balance For the Quarter Ended May 31, 2019 Debit Credit Accounts Payable 4.800 Utilities Expense 300 Insurance Expense 100 Unearned Service Revenue 400 Salaries and Wages Expense 4,620 Salaries and Wages Payable 1320 180 Depreciation Expense 16.200 Common Stock Question 13 of 14 1.78/2 Common Stock 16,200 Rent Expense 1,000 Cash 4,500 1.800 Accounts Receivable 1.000 Supplies Expense 1,800 Service Revenue $ Totals Windsor, Inc. Trial Balance May 31, 2019 Account Number Debit Credit 101 Cash $ 4,500 112 Accounts Receivable 6,200 126 Supplies 2,000 130 Prepaid Insurance 2,400 149 Equipment 10,800 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 2.000 311 Common Stock 16,200 400 Service Revenue 7,500 726 Salaries and Wages Expense 3,300 729 Rent Expense 1.000 $30,200 $30,200 Search Windsor, Inc. Adjusted Trial Balance For the Quarter Ended May 31, 2019 Debit Credit Accounts Payable 4.800 Utilities Expense 300 Insurance Expense 100 Unearned Service Revenue 400 Salaries and Wages Expense 4,620 Salaries and Wages Payable 1320 Depreciation Expense 180 Common Stock 16.200 Depreciation Expense 180 Common Stock 16,200 Rent Expense 1,000 Cash 4,500 Accounts Receivable 1.800 Supplies Expense 1,000 Service Revenue 1,800 Service Revenue 1,800 Totals e Textbook and Media List of Accounts RI