Sandra Robinson started her own consulting firm, Robinson Consulting, on May $1,2022.$ The trial balance at May $31$ is as follows.

ROBINSON CONSULTING

Trial Balance

May $31,2022$

Account Number

Debit

Credit

$101$

Cash

$ $4,400$

$112$

Accounts Receivable

$6,100$

$126$

Supplies

$2,000$

$130$

Prepaid Insurance

$2,400$

$149$

Equipment

$12,600$

$201$

Accounts Payable

$ $4,500$

$209$

Unearned Service Revenue

$2,100$

$301$

Owner$$s Capital

$17,300$

$400$

Service Revenue

$8,000$

$726$

Salaries and Wages Expense

$3,300$

$729$

Rent Expense

$1,100$

$$31,900$ $$31,900$

In addition to those accounts listed on the trial balance, the chart of accounts for Robinson 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:

$1.$ $$900$ of supplies have been used during the month.

$2.$ Utilities expense incurred but not paid on May $31,2022,$ $$200.$

$3.$ An insurance policy for $2$ years was purchased on May $1.$

$4.$ $$600$ 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. Robinson 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 $$1,600$ of services performed during the month have not been recorded as of May $31.$

$($a$)$

Your answer is correct.

Prepare the adjusting entries for the month of May. $($List all debit entries before credit entries. 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 $31$

enter an account title for the adjusting entry on May $31$

Supplies Expense

Correct answer

$631$

enter a debit amount

$900$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Supplies

Correct answer

$126$

enter a debit amount

Correct answer

enter a credit amount

$900$

Correct answer

$2.$

May $31$

enter an account title for the adjusting entry on May $31$

Utilities Expense

Correct answer

$732$

enter a debit amount

$200$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Accounts Payable

Correct answer

$201$

enter a debit amount

Correct answer

enter a credit amount

$200$

Correct answer

$3.$

May $31$

enter an account title for the adjusting entry on May $31$

Insurance Expense

Correct answer

$722$

enter a debit amount

$100$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Prepaid Insurance

Correct answer

$130$

enter a debit amount

Correct answer

enter a credit amount

$100$

Correct answer

$4.$

May $31$

enter an account title for the adjusting entry on May $31$

Unearned Service Revenue

Correct answer

$209$

enter a debit amount

$1500$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Service Revenue

Correct answer

$400$

enter a debit amount

Correct answer

enter a credit amount

$1500$

Correct answer

$5.$

May $31$

enter an account title for the adjusting entry on May $31$

Salaries and Wages Expense

Correct answer

$726$

enter a debit amount

$1200$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Salaries and Wages Payable

Correct answer

$212$

enter a debit amount

Correct answer

enter a credit amount

$1200$

Correct answer

$6.$

May $31$

enter an account title for the adjusting entry on May $31$

Depreciation Expense

Correct answer

$717$

enter a debit amount

$210$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Accumulated Depreciation$-$Equipment

Correct answer

$150$

enter a debit amount

Correct answer

enter a credit amount

$210$

Correct answer

$7.$

May $31$

enter an account title for the adjusting entry on May $31$

Accounts Receivable

Correct answer

$112$

enter a debit amount

$1600$

Correct answer

enter a credit amount

Correct answer

enter an account title for the adjusting entry on May $31$

Service Revenue

Correct answer

$400$

enter a debit amount

Correct answer

enter a credit amount

$1600$

Correct answer

eTextbook and Media

List of Accounts

Attempts: $1$ of $3$ used

$($b$)$

Your answer is partially correct.

Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. $($Post entries in the order of journal entries presented in the previous part.$)$