Please correct what is marked in Red.

iPad 10:29 PM Ch3 HW PRINTER VERSION Problem 3-1A Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2017. The trial balance at May 31 is as KRAUSE CONSULTING Trial Balance May 31, 2017 Account Number 101 112 126 130 149 201 209 301 400 726 729 Debit Credit $4,400 6,100 1,900 4,800 10,200 Cash Accounts Receivable Prepaid Insurance Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 4,400 1,900 17,900 8,000 3,300 1,500 $32,200 $32,200 In addition to those accounts listed on the trial balance, the chart of accounts for Krause Consulting also contains the following accounts and account numbers: No. 150 Accumulated Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense No. 212 Salaries and Wages Other data: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, $200 3. The insurance policy is for 2 years. 4. $200 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. Krause Consulting has two employees, who are paid $1,000 each for a S-day work week 6. The office furniture has a S-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing $1,500 of services performed during the month have not been recorded as of May 31 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.) Na. Date Account Titles and Explanation