ledger T chart is what is needed i think also this information may be relevant

1.04 Maria Miller started her own consulting firm, Miller Consulting, on May 1, 2020. The trial balance at May 31 is as follows. MILLER CONSULTING Trial Balance May 31, 2020 Account Number 101 Credit 112 126 Debit $4,700 6,100 1,700 2,400 12,000 130 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 209 301 400 $4,800 2,000 16,300 8,500 726 729 3.300 1,400 $31,600 $31,600 In addition to those accounts listed on the trial balance, the chart of accounts for Miller Consulting 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. 3. 4. $700 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, $300. The insurance policy is for 2 years. $300 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Miller Consulting has two employees, who are paid $900 each for a 5-day work week. The office furniture has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months. Invoices representing $1,500 of services performed during the month have not been recorded as of May 31. 5. 6. 7. 1.04/3 Ref. Debit Credit No. 101 Balance Cash Date Explanation May 31 Balance Accounts Receivable Date Explanation May 31 Balance 4,700 Ref. Debit Credit No. 112 Balance 3,200 Adjusting 14 1,500 May 31 Supplies Date Ref. Explanation Balance Debit Credit No. 126 Balance May 31 14 May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance Ref. Debit Credit No. 130 Balance 14 Ref. Debit Credit No. 149 Balance V May 31 Adjusting Equipment Date Explanation May 31 Balance Accumulated Depreciation -Equipment Date Explanation Adjusting No. 150 Ref. Debit Credit Balance May 31 14 Accounts Payable Date Explanation Ref. Debit Credit No. 201 Balance May 31 Balance J4 May 31 Adjusting Unearned Service Revenue Date Explanation May 31 Balance Ref. Debit No. 209 Balance Credit J4 No. 212 Ref. Debit Credit Balance J4 May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Owner's Capital Date Explanation May 31 Balance Service Revenue Date Explanation May 31 Balance Ref. No. 301 Balance Debit Credit No. 400 Balance Debit Credit Ref. May 31 Adjusting 14 34 May 31 Adjusting Supplies Expense Date Explanation No. 631 Balance Credit Debit Ref. Ref. Debit No. 631 Balance Credit 14 Ref. Debit No. 717 Balance Credit 14 Ref. Debit No. 722 Balance Credit 14 Supplies Expense Date Explanation May 31 Adjusting Depreciation Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance May 31 Adjusting Rent Expense Date Explanation May 31 Balance Utilities Expense Date Explanation Adjusting No. 726 Ref. Debit Credit Balance 34 No. 729 Ref. Debit Credit Balance No. 732 Balance Ref. Debit Credit May 31 14 6 of 8 1.047 Ref. Debit Date Account Titles and Explanation May Supplies Expense 31 631 700 Supplies 126 May 31 Utilities Expense 732 300 Accounts Payable 201 May 31 722 Insurance Expense 100 Prepaid Insurance 130 209 1,700 May 31 Unearned Service Revenue 400 Service Revenue 726 1080 May 31 Salaries and Wages Expense 212 Salaries and Wages Payable 717 200 May 31 Depreciation Expono 150 Acculted Depreciation Erment 112 May 31 Accounts Receivable 400 Survica Revenue