Windsor started her own consulting firm, Windsor, Inc., on May 1, 2019. The trial balance at May 31 is as follows. Windsor, Inc. Trial Balance May 31, 2019 Account Number Debit Credit 101 Cash $ 4,500 112 Accounts Receivable 6,200 126 Supplies 2,000 130 2,400 Prepaid Insurance Equipment 149 10.800 201 Accounts Payable $ 4,500 209 Unearned Service Revenue 2,000 311 Common Stock 16,200 311 Common Stock 16,200 400 7,500 726 Service Revenue Salaries and Wages Expense Rent Expense 3,300 729 1,000 $30,200 $30,200 In addition to those accounts listed on the trial balance, the chart of accounts for Windsor, Inc. 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. 2. $1,000 of supplies have been used during the month Utilities expense incurred but not paid on May 31, 2019, $300. The insurance policy is for 2 years. 3. 4. $400 of the balance in the unearned service revenue account remains unearned at the endinti 1. $1.000 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2019, $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. Nardelli Consulting has two employees, who are paid $1,100 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $180 per month for 60 months. Invoices representing $1,800 of services performed during the month have not been recorded as of May 31. 7. Enter the totals from the trial balance as beginning account balances. Post the adjusting entries to the ledger accounts. (Post entries in the order of journal entries presented in the previous part.) Cash No. 101 Date Explanation Ref Debit Credit Balance May 31 Balance 4.500 Accounts Receivable Date Explanation No. 112 Ref Debit Credit Balance May 31 Balance V May 31 Adjusting 14 1,800 Supplies No. 126 Date Explanation Ref Debit Credit Balance vuppu Date Explanation Ref Debit Credit Balance May 31 Balance 1.000 14 1,000 May 31 Adjusting Prepaid Insurance Date Explanation No. 130 Ref Debit Credit Balance May 31 Balance 34 No. 149 May 31 Adjusting Equipment Date Explanation May 31 Balance Accumulated Depreciation Equipment Ref Debit Credit Balance No. 150 Date Explanation Ref Debit Credit Balance Equipment TNU. U Date Explanation Ref Debit Credit Balance 14 May 31 Adjusting Accounts Payable Date Explanation No. 201 Ref Debit Credit Balance May 31 Balance 34 May 31 Adjusting Uneamed Service Revenue Date Explanation May 31 Balance No. 209 Ref Debit Credit Balance V 34 May 31 Adjusting Salaries and Wages Payable Date Explanation No. 212 Ref Debit Credit Balance search OX Salaries and Wages Payable No. 212 Date Explanation Ref Debit Credit Balance May 31 Adjusting 14 No. 311 Balance Ref Debit Credit Common Stock Date Explanation May 31 Balance Service Revenue Date Explanation No. 400 Ref Debit Credit Balance May 31 Balance V 1.800 May 31 Adjusting 34 May 31 Adjusting 34 1.800 Supplies Expense No. 631 Date Explanation Rei Debit supposapeus TV, VT Date Explanation Ref Debit Credit Balance May 31 Adjusting 14 No. 717 Depreciation Expense Date Explanation May 31 Adjusting Ref Debit Credit Balance 14 Insurance Expense No. 722 Ref Debit Credit Balance 34 Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation No. 726 Ref Debit Credit Balance May 31 Balance May 31 Adjusting 14 march May 31 Balance May 31 Adjusting 14 No. 729 Rent Expense Date Explanation Ref Debit Credit Balance May 31 Balance No. 736 Utilities Expense Date Explanation May 31 Adjusting Ref Debit Credit Balance 34 e Textbook and Media List of Accounts