Ruth Lewis started her own consulting firm, Lewis Consulting, on May 1, 2020. The trial balance at May 31 is as follows.

LEWIS CONSULTING Trial Balance May 31, 2020
Account Number				Debit		Credit
101		Cash		$ 4,700
112		Accounts Receivable		6,100
126		Supplies		1,900
130		Prepaid Insurance		4,800
149		Equipment		12,600
201		Accounts Payable				$ 4,800
209		Unearned Service Revenue				1,900
301		Owners Capital				20,000
400		Service Revenue				7,900
726		Salaries and Wages Expense		3,300
729		Rent Expense		1,200
				$34,600		$34,600

In addition to those accounts listed on the trial balance, the chart of accounts for Lewis 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.		$800 of supplies have been used during the month.
2.		Utilities expense incurred but not paid on May 31, 2020, $300.
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. Lewis Consulting has two employees, who are paid $1,000 each for a 5-day work week.
6.		The office furniture has a 5-year life with no salvage value. It is being depreciated at $210 per month for 60 months.
7.		Invoices representing $1,700 of services performed during the month have not been recorded as of May 31.

(a)

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	Ref.	Debit	Credit
1.	May 31		631
			126
2.	May 31		732
			201
3.	May 31		722
			130
4.	May 31		209
			400
5.	May 31		726
			212
6.	May 31		717
			150
7.	May 31		112
			400

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