. Ken Ham started his own consulting firm, Ham'sone Consulting, on May 1, 2010. The trial balance at May 31 is as follows. HAMBONE CONSULTING Trial Balance May 31, 2010 Debit S 5,700 6,000 1,900 3,600 10,200 Credit Cash Accounts Receivable Supplies Prepaid Insurance Office Furniture Accounts Payable Unearned Service Revenue K. Ham, Capital Service Revenue 4,500 2,000 17,700 7,500 i Salaries Expense 3,400 900 Rent Expense $31,700 $31.700 Other data: 1. $900 of supplies have been used during the month. 2. Travel expense incurred but not paid on May 31,2010, $250. 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. Hambone Consulting has two employees, who are paid $800 each for a 5-day work week. 6. The office furniture has a 5-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing S1,200 of services performed during the month have not been recorded as of May 31. Instructions (a) Prepare the adjusting entries for the month of May. (as