Sunlandstarted her own consulting firm,Sunland Company, on May 1, 2022. The unadjusted trial balance at May 31 is as follows.

Sunland Company

Trial Balance

May 31, 2022

Account NumberDebitCredit101Cash$4,590112Accounts Receivable6,120126Supplies1,938130Prepaid Insurance3,672149Equipment11,760201Accounts Payable$2,244209Unearned Service Revenue2,040311Common Stock

20,532400Service Revenue7,650726Salaries and Wages Expense3,468729Rent Expense918$32,466$32,466

In addition to those accounts listed on the trial balance, the chart of accounts forSunland Companyalso 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.$918of supplies have been used during the month.2.Utilities expense incurred but not paid or recorded on May 31, 2022, $255.3.An insurance policy for 2 years was purchased on May 1.4.$408of 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. Nardelli Consulting has two employees, who are paid $740each for a 5-day work week.6.The equipment has a 5-year life with no salvage value. It is being depreciated at $196per month for 60 months.7.Invoices representing $1,734of 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

Debit

Credit

1.May 31enter an account title for the first adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the first adjusting entry on may 31

enter a debit amount

enter a credit amount

2.May 31enter an account title for the second adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the second adjusting entry on may 31

enter a debit amount

enter a credit amount

3.May 31enter an account title for the third adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the third adjusting entry on may 31

enter a debit amount

enter a credit amount

4.May 31enter an account title for the fourth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the fourth adjusting entry on may 31

enter a debit amount

enter a credit amount

5.May 31enter an account title for the fifth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the fifth adjusting entry on may 31

enter a debit amount

enter a credit amount

6.May 31enter an account title for the sixth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the sixth adjusting entry on may 31

enter a debit amount

enter a credit amount

7.May 31enter an account title for the seventh adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the seventh adjusting entry on may 31

enter a debit amount