Journalize and post the adjusting entries (A to E)  to update the accounts in the General Ledger.

 

Adjustment data A. Services totaling $13,200 have been performed from May 12. B. Rent and utilities expense incurred but has not yet been paid: $12,000 and $1300, respectively One month's insurance of motor vehicle insurance has expired. Supplies used were $3770. Depreciation for motor vehicle $2200. C. D. E.