tice Assignment Gradebook ORION Downloadable eTextbook ment CALCULATOR FULL SCREEN Problem 3-01A a-c Margaret Moore started her own consulting firm, Moore Consulting, on May 1, 2020. The trial balance at May 31 is as follows. MOORE CONSULTING Trial Balance May 31, 2020 Account Number Credit 101 112 126 130 Debit $ 4,400 5,900 2,300 4,300 12.000 149 201 209 301 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense $ 4,300 1.900 19,300 8,400 400 726 729 3,500 1,000 $33,900 $33,900 In addition to those accounts listed on the trial balance, the chart of accounts for Moore Consulting also contains the following accounts an Becumulat nanaman sa Wawa A A Conca NA 17 Pana Evans re to search o 10 % # 3 $ 4 & 7 7 9 5 8 8 6 W E R T U IS D. F G H IK K 2 LLLL Uradebook ORION Downloadable eTextbook U11/112 ment CALCULATOR FULL SCREEN PRINTER VERSION RACK In addition to those accounts listed on the trial balance, the chart of accounts for Moore Consulting also contains the following accounts and account numbers: No. 15 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 2. 3. 4. $1,200 of supplies have been used during the month. Ntilities expense incurred but not paid on May 31, 2020, $200. The insurance policy is for 2 years. $300 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Moore Consulting has two employees, who are paid $1,000 each for a 5-day work week The office furniture has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. 5. 6. 7. Ref. 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 31 Supplies Expense 631 1200 126 1200 Supplies 732 200 2. May 31 Utilities Expense c O o search -US Weygandt, Accounting Principles, 13e BTA 111/112 (001) & Practice Assignment Gradebook ORION Downloadable eTextbook Assignment CALCULATOR FULL SCREEN PRINTER VERSION BLACK URCES w 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.) 13 No. 101 Cash Date Explanation Ref. Debit Credit Balance 05 Balance May 31 No. 112 Balance ad Ref. Debit Credit Accounts Receivable Date Explanation May 31 Balance by Study 34 Adjusting May 31 Supplies Date No. 126 Balance Credit Debit Ref. Explanation Balance May 31 34 No. 130 Balance Credit Debit Ref. May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance TI O Type here to search acer D 112 No. 149 URCES Equipment Date Explanation Ref. Debit Credit EW Balance May 31 Balance 23 04 Accumulated Depreciation Equipment Date Explanation Ref. No. 150 Balance Debit Credit ad May 31 Adjusting 14 No. 2011 Accounts Payable Date Explanation May 31 Balance Ref. Debit Credit Balance ay Study May 31 Adjusting 34 Unearned Service Revenue Date Explanation May 31 Balance No. 209 Balance Ref. Debit Credit 34 May 31 Adjusting Salaries and Wages Payable Date Explanation No. 212 Balance Ref. Debit Credit ype here to search o ED * g w I' FS O 17 59 FVO EN TA @ A $ 4 2 3 % 5 & 7 7 8 6 9 8 9 W E R T Y U 1 4 5 un 75 E G & Practice Assignment Gradebook ORION Downloadable e Textbook Assignment 34 RCES v May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting No. 212 Balance Ref. Debit Credit Credit J4 No. 301 Owner's Capital Date Explanation May 31 Balance Ref. Debit Credit Balance Study Service Revenue Date Explanation No. 400 Balance Ref. Debit Credit May 31 Balance May 31 Adjusting 34 J4 May 31 Adjusting Supplies Expense Date Explanation May 31 Adjusting Depreciation Expense Ref. No. 631 Balance Debit Credit 34 No. 717 Canta . here to search o CALCUL No. 717 Depreciation Expense Date Explanation Ref. Debit Credit Balance May 31 Adjusting 34 Insurance Expense Date Explanation No. 722 Balance Ref. Debit Credit May 31 Adjusting 34 Salaries and Wages Expense Date Explanation No. 726 Balance sudy Ref. Debit Credit May 31 Balance May 31 Adjusting 34 No. 729 Balance Ref. Debit Credit Balance v Rent Expense Date Explanation May 31 Utilities Expense Date Explanation May 31 Adjusting No. 732 Balance Ref. Debit Credit 34 e here to search O BP C TI W 14 25 F6 FB TA FVO om @ A $ 4 % 5 2 3 7 6 * 8 8 7 W E R T Y U 4 5 O 6 s D F G . J 1 K 2 8. Study & Practice Assignment Gradebook ORION Downloadable eTextbook Open Assignment CALCULATOR 1 Prepare an adjusted trial balance at May 31, 2020. TRESOURCES y of New MOORE CONSULTING Adjusted Trial Balance relse: 3.03 Debit Credit 3:01Aaa $ Score Results by Study Type here to search O 0 3 @ 0 14 Fre 112 Nuk A De ws $ 4 % 5 & 7 7 6 8 8 9 9 O W E R Y U 4 0 6 P 5 IA D F G H K 2 3 Z IX V B N M ssignment CALCULATOR FUELS RCES 3 Study Totals $ $ Click if you would like to show Work for this question: Show Work pe here to search o ED ** TI 2 o mo 18 " 612 Hur PU A $ 4 % 5 & 7 7 6 8 8 9 9 W E R T Y U 0 4 5 S D F G H 2 3 IX IC V B N M.