Rob Consultants accounting period begins on 1 June 2017 and ends on 31 May 2018. The account balances as at 31 May 2018 for Rob Consultant are as follows:

Accounts	$
Cash	41,000
Accounts receivable	180,000
Supplies	19,500
Unearned Consultation revenue	24,700
Consultation revenue	238,200
Prepaid rent	13,200
Prepaid insurance	36,000
Equipment	217,100
Accumulated depreciation Equipment	33,400
Accounts payable	27,300
Bank loan	127,600
Rob, Capital	180,400
Rob, Drawing	7,000
Salaries expense	115,000
Rent expense	2,000
Utilities expense	800

Additional information (have not been recorded) are as follows:

1. Supplies on hand as at 31 May 2018 is $7,540.
2. Consultation services performed but unbilled and uncollected at the end 31 May 2018 amounted to $6,400.
3. The equipment has an estimated useful life of 13 years, no scrap value at the end of it useful life, and the company is using straight line method.
4. Thirty percent of unearned consultation revenue has been earned by 31 May 2018.
5. Salary due amounted to $24,000 has not yet been paid and recorded.
6. Prepaid insurance represents the annual premium policy starting from 1 January 2018.
7. Prepaid rent is for a half year period beginning 1 March 2018.
8. Bank loan interest rate is 10% per year. The bank loan was signed on 1 November 2017.

Required:

1. Prepare the adjusting entries for the above transactions at 31 May 2018.

2. Prepare the adjusted trial balance for Rob Consultant as at 31 May 2018.