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Bramble started her own consulting firm, Bramble Corp., on May 1, 2019. The trial balance at May 31 is as follows. Bramble Corp. Trial Balance May 31, 2019 Account Number 101 Cash 112 126 130 149 201 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Debit Credit $ 4,700 5,800 1,700 2,400 12,600 $ 4,500 2,100 17,700 7,900 3,500 1,500 $32,200 $32,200 209 311 400 726 729 In addition to those accounts listed on the trial balance, the chart of accounts for Bramble Corp. 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. $600 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2019, $300. The insurance policy is for 2 years. $400 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. Bramble Corp. has two employees, who are paid $1,000 each for a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $210 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. *(a) Your answer is partially correct. Try again. Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1 May 31 Supplies Expense 1600 TSupplies 1600 2. May 314 Utilities Expense 300 Accounts Payable 1300 3. May 314 Insurance Expense T100 Prepaid Insurance T100 4. May 31 Unearned Service Revenue T1700 Service Revenue 11700 5. May 31Salaries and Wages Expense X 1500 Salaries and Wages Payable 1500 1500 6. May 31 Depreciation Expense 1210 1210 Accumulated Depreciation-Equipment 7. May 31 Accounts Receivable 11500 Service Revenue 1500 Attem *(b) Your answer is partially correct. Try again. 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.) Ref Debit Credit Cash Date Explanation May 31 Balance Accounts Receivable Date Explanation May 31 Balance No. 101 Balance 74700 No. 112 Balance Ref Debit Credit 15800) 34 T1500) T7300) No. 126 Balance Ref Debit Credit T1700 J4T 1600) May 31 Adjusting Supplies Date Explanation May 31 Balance May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance May 31 Adjusting Equipment T1100) No. 130 Balance Ref Debit Credit T2400) J4 T100 T2300) No. 149 No. 149 Balance Debit Credit Equipment Date Explanation Ref May 31 Balance Accumulated Depreciation-Equipment Date Explanation Ref May 31 Adjusting Accounts Payable Date Explanation Ref May 31 Balance Debit 43 Credit 210 112600 No. 150 Balance T210 No. 201 Balance 14500 Debit Credit May 31 Adjusting 300 4800 Ref Debit Credit 34 71700 No. 209 Balance 12100 7400 No. 212 Balance 11200 No. 311 Balance Ref Unearned Service Revenue Date Explanation May 31 Balance May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Common Stock Date Explanation May 31 Balance Service Revenue Date Explanation May 31 Balance Debit Credit T1200 14 Ref Debit Credit VD 17700 Ref Debit Credit No. 400 Balance 17900 May 31 Adjusting 34 1700 19600 May 31 Adjusting 14 1500 Ti 1100 Ref Debit Credit 341600 No. 631 Balance 1600 No. 717 Balance Credit 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 Ref Debit 34 210 T210 No. 722 Balance Ref Debit Credit 34 T100 1100 No. 726 Ref Debit Credit No. 726 Balance 13500 1411200 Salaries and Wages Expense Date Explanation May 31 Balance May 31 Adjusting Rent Expense Date Explanation May 31 Balance Utilities Expense Date Explanation Ref Debit Credit 74700 No. 729 Balance 11500 No. 736 Balance Ref Debit Credit X 0 May 31 Adjusting 14 T300