Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in the order of journal entries posted in the previous part of the question.) Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Utilities Expense } & \multicolumn{2}{|c|}{ No. 732} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Service Revenue } & \multirow[b]{2}{*}{ Credit } & \multirow{2}{*}{No.400Balance} \\ \hline Date & Explanation & Ref. & Debit & & \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{4}{|c|}{ Supplies Expense } & & No. 631 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{4}{|c|}{ Depreciation Expense } & & No. 717 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{4}{|c|}{ Insurance Expense } & & No. 722 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{4}{|c|}{SalariesandWagesExpense} & & No. 726 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{4}{|c|}{ Rent Expense } & & No. 729 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular} Sadie Cuono started her own consulting firm, Cuono Consulting, on May 1, 2020. The trial balance at May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Cuono 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. 1,100 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31,2020,200. 3. The insurance policy is for 2 years. 4. 400 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. Cuono Consulting has two employees, who are paid 1,000 each for a 5-day work week. 6. The office fumiture has a 5-year life with no residual value. It is being depreciated at 180 per month for 60 months. 7. Invoices representing 1,600 of services performed during the month have not been recorded as of May 31 . \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{AccumulatedDepreciation-Equipment} & & \multirow[t]{2}{*}{ No. 150} \\ \hline Date & Explanation & Ref. & Debit & Credit & \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & J4 & & & \\ \hline \multicolumn{5}{|c|}{ Accounts Payable } & No. 201 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{5}{|c|}{UneamedServiceRevenue} & No. 209 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & J4 & & & \\ \hline \multicolumn{4}{|c|}{SalariesandWagesPayable} & & No. 212 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Adjusting & J4 & & & \\ \hline \multicolumn{4}{|c|}{ Share Capital-Ordinary } & & No. 311 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multicolumn{6}{|l|}{2020} \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular} Prepare an adjusted trial balance at May 31, 2020. CUONO CONSULTING Adjusted Trial Balance Debit Credit E