Maria Miller started her own consulting firm, Miller Consulting, on May 1, 2022. The trial balance at May 31 is as follows. Account Number 1. 2 101 3. 112 4. 126 130 157 201 301 Other data: 400 726 MILLER CONSULTING Trial Balance May 31, 2022 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Owner's Capital Service Revenue Salaries and Wages Expense Debit $4,700 6,000 2,300 6,600 12,600 3,300 $35,500 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. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, and No. 722 Insurance Expense. Credit $4,600 23,300 7,600 $35,500 $1,000 of supplies have been used during the month. The insurance policy is for 2 years. May 31 is a Wednesday, and employees are paid on Fridays. Miller Consulting has two employees, who are paid $850 each for a 5-day work week. The office furniture is being depreciated at $210 per month for 60 months.

Marla Miles started her ben consultine frem Milier Comsltine on May 1, 2022. The trial balance at May at is as follow Supples Expense No. 711 Depreciation Esopense, and No. 722 insarance Euperse Other sats 1. \$1,000 of woplin ture been uned during the month 2. The insurince policy is for 2 yeurs as-itar wek week. Prepace the adjusting entries for the month of Mary, 1 Credt actount tides are automotically indented when the amount is entered. Do not indent mancally