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In addition to those accounts listed on the trial balance, the chart of accounts foc Oricle Consulting also contains the following accounts and account numbers:

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In addition to those accounts listed on the trial balance, the chart of accounts foc Oricle Consulting also contains the following accounts and account numbers: No, 150 Accumulated Depreciation-Equiptnent. No. 212 Salaries and Wages Payable No 631 Supplies Experse, No. 717 Depreciation Expense, No. 722 insurance Expense and No. 732 Utill ties Expense Qther data: 1. S1,044 of suppilies hive been used during the month. 2. Utilities expense incurred but not paid or recorded on May3120225290 3. An insurance policy for 2 years was purchased on May 1 4. \$464 of the balance in the unearned service revenue account remainsunearned at the end of the month. 5. May 31 is a Wednesday, and employees are pald on Fridays Oriole Consuiting has two employe ea who are paid 5740 each for a 5 -day work week 6. The equipment has a 5 -year life with no salvage value it is being depreclated at 5224 per month for 60 months 7. Invoices representing 51,972 of services performed during the month have not beenirecorded as of Mar 31 . Enter the totals from the trial balance as beginning account balances. Post the adlusting entrier to the ledger accounts. (Post entries in the order of fournal entriespresented in the parvious part.) May 31 Adjusting 14 eTextbook and Media

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