No. Date Account Titles and Explanation Debit Credit 1. May Supplies Expense 1134 Supplies: 1134 2. May Utilties Expense 315 Accounts Payable. 315 3. May Insurance Expense 189 Prepsid lisurance 169 4. May Uneamnd Service Rentrue 2010 Service Reverye 2016 5. 31 Solarkes and Wapes Expense 888 Salaries and Wages Payable 888 6. May Depreciation Exochse 244 Deanna Nardelli started her own consulting furm, Novak Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Service Revenue 5. May Salaries and Wages Expense 888 2016 Salaries and Wages Payable 888 6. May Depreciatign Expense 244 Accumulated Depreciation-Equipment 244 7. May Accounts Receivable 2142 Service Revenue 2142 Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) In addition to those accounts listed on the trial balance, the chart of accounts for Novak 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. \$1,134 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31,2022,$315. 3. An insurance policy for 2 years was purchased on May 1. 4. \$504 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. Novak 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 $244 per month for 60 months. 7. Imvoices representing $2,142 of services performed during the month have not been recorded as of May 31 May 31 Adjusting J4