it should be for Microsoft work sheet.

Julie Brown started her own consulting firm, Wedding Consulting, on May 1, 2008. The trial balance at May 31 is as follows. WEDDING CONSULTING Trial Balance May 31, 2008 Account Number Debit Credit 101 Cash $6,500 110 Accounts Receivable 4,000 120 Prepaid Insurance 3,600 130 Supplies 1,500 135 Office Furniture 12,000 200 Accounts Payable $6,500 311 Common Stock 19,100 400 Service Revenue 6,000 510 Salaries Expense 3,000 520 Rent Expense 1,000 $31,600 $31,600 In addition to those accounts listed on the trial balance, the chart of accounts for Wedding Consulting also contains the following accounts and account numbers: No. 210 Travel Payable, No. 320 Retained Earnings No. 540 Insurance Expense, No. 550 Travel Expense, and No. 560 Supplies Expense. Other data: 1. $500 of supplies have been used during the month. 2. Travel expense incurred but not paid on May 31, 2003, $200. 3. The insurance policy is for 2 years. Instructions (a) Journalize the adjusting entries for the month of May. (b) Prepare the adjusted trial balance () Prepare the income statement, retained earnings statement and balance sheet. (d) Fill the work sheet accordingly. GO Business Name:WEDDING CONSULTING Account Code Account Trial Balance Debit Credit Accounting Period: May-08 Adjusting Entries Adjusted Trial Balance Income Statement Debit Credit Debit Credit Balance Sheet Debit Credit Credit Debit 101 110 130 120 135 200 210 311 cash accounts receivable supplies prepaid insurance office furniture accounts payable travel payable common stock retained earnings service revenue salaries expense rent expense insurance expense travel expense supplies expense 320 400 510 520 540 550 560 Total 0 0 0 0 0 0 0 0 0 0 0