Solve part B for me

Patricia Johnson started her own consulting firm, Johnson Consulting, on May 1, 2020. The trial balance at May 31 is as follows In addition to those accounts listed on the trial balance, the chart of accounts for Johnson 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. $1,200 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. $400 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, Johnson Consulting has two employees, who are paid $900 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 $200 per month for 60 months. 7. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31 . Prepare the adjusting entries for the month of May. (Credit account titles are outomatically indented when the amount is entered, Do not indent manually.) 31. Unearned Service Revenue 209 1700 Service Revenue 400 May 31 Salaries and Wages Expense 726 1080 Salaries and Wages Payable 212 May 31 \begin{tabular}{|l|l|} \hline Depreciation Expense & 717 \\ \hline \end{tabular} \begin{tabular}{|c|} Accumulated Depreciation-Equipment \\ \hline \end{tabular} May Service Revenue 400 eTextbook and Media List of Accounts Attempts: 2 of 3 used (b) E. Your answer is partially correct. 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 joumal entries presented in the p(wyious part) Prepaid Insurance No. 130 No. 209 Balance Salaries and Wages Payable No. 212 \begin{tabular}{llll} Date Explanation & Ref. & Debit & Credit \\ May 31 & Adjusting & 34 & 1080 \\ \hline \end{tabular} Balance Owner's Capital No. 301 \begin{tabular}{llllrr} Date Explanation & Ref. & Debit & Credit & Balance \\ May 31 & Balance & & & 17500 \\ \hline \end{tabular} Service Revenue No. 400 May 31 Adjusting 34 Depreciation Expense No. 717