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

ROBINSON CONSULTING Trial Balance May 31, 2020
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		Owners 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 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.		$900 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.		$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.

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 presented in the previous part.)