Marigold started her own consulting firm, Marigold Corp., on May 1, 2022. The unadjusted trial balance at May 31 is as follows.

Marigold Corp. Trial Balance May 31, 2022
Account Number				Debit		Credit
101		Cash		$ 3,780
112		Accounts Receivable		5,040
126		Supplies		1,596
130		Prepaid Insurance		3,024
149		Equipment		9,600
201		Accounts Payable				$ 1,848
209		Unearned Service Revenue				1,680
311		Common Stock				16,824
400		Service Revenue				6,300
726		Salaries and Wages Expense		2,856
729		Rent Expense		756
				$26,652		$26,652

In addition to those accounts listed on the trial balance, the chart of accounts for Marigold Corp. also contains the following accounts and account numbers: No. 150 Accumulated DepreciationEquipment, 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.		$756 of supplies have been used during the month.
2.		Utilities expense incurred but not paid or recorded on May 31, 2022, $210.
3.		An insurance policy for 2 years was purchased on May 1.
4.		$336 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. Nardelli Consulting has two employees, who are paid $740 each for a 5-day work week.
6.		The equipment has a 5-year life with no salvage value. It is being depreciated at $160 per month for 60 months.
7.		Invoices representing $1,428 of services performed during the month have not been recorded as of May 31.

Service Revenue No. 400 Date Explanation Ref Debit Credit Balance May 31 Balance 6300 May 31 Adjusting 14 1344 May 31 Adjusting 14 1428 9072 Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance May 31 Adjusting 14 756 756