Prepare the adjusting entries for the month of May.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	May 31
2.	May 31
3.	May 31
4.	May 31
5.	May 31
6.	May 31
7.	May 31

Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2017. The trial balance at May 31 is as follows.NARDELLI CONSULTING Trial Balance May 31, 2017

Account Number

Debit

Credit

101

Cash

$ 4,600

112

Accounts Receivable

6,000

126

Supplies

1,900

130

Prepaid Insurance

2,400

149

Equipment

11,400

201

Accounts Payable

$ 4,500

209

Unearned Service Revenue

2,000

311

Common Stock

16,600

400

Service Revenue

7,600

726

Salaries and Wages Expense

3,300

729

Rent Expense

1,100

$30,700

$30,700

In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting 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.	$800of 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.	$500 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 $1,100each for a 5-day work week.
6.	The equipment has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months.
7.	Invoices representing $1,500 of services performed during the month have not been recorded as of May 31.