Trial Balance: Prepare a trial balance from the information in the general ledger.

Adjusting journal Entries: Post the following adjusting entries to the general journal

Adj-1	May 31	Record the portion of the Prepaid Rent used in May.
Adj-2	May 31	The company has $300 of supplies left at month end
Adj-3	May 31	Record one month of depreciation on the equipment. The equipment has a useful life of 10 years
Adj-4	May 31	Provide 10 hours of services that were paid in advance on May 23rd.
Adj-5	May 31	Record the receipt of a $300 utilities bill due on June 5th.
Adj-6	May 31	Record accrued interest on the $20,000 5 year note payable. The annual interest rate is 10%.