Elizabeth Brown started her own consulting firm, Brown Consulting, on May 1, 2022. The trial balance at May 31 is as follows. BROWN CONSULTING Trial Balance May 31, 2022 Account Number       Debit   Credit 101   Cash   $ 4,600     112   Accounts Receivable   6,200     126   Supplies   2,100     130   Prepaid Insurance   2,400     149   Equipment   10,800     201   Accounts Payable       $ 4,800 209   Unearned Service Revenue       1,900 301   Owner’s Capital       16,300 400   Service Revenue       7,900 726   Salaries and Wages Expense   3,300     729   Rent Expense   1,500             $30,900   $30,900 In addition to those accounts listed on the trial balance, the chart of accounts for Brown 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.   $1,100 of supplies have been used during the month. 2.   Utilities expense incurred but not paid on May 31, 2022, $200. 3.   An insurance policy for 2 years was purchased on May 1. 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. Brown Consulting has two employees, who are paid $1,000 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 $180 per month for 60 months. 7.   Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. 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 √ enter a debit amount enter a credit amount enter a balance amount Accounts Receivable       No. 112 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Supplies       No. 126 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Prepaid Insurance       No. 130 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Equipment       No. 149 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount Accumulated Depreciation—Equipment       No. 150 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Accounts Payable       No. 201 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Unearned Service Revenue       No. 209 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Salaries and Wages Payable       No. 212 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Owner’s Capital       No. 301 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount Service Revenue       No. 400 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Supplies Expense       No. 631 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Depreciation Expense       No. 717 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Insurance Expense       No. 722 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Salaries and Wages Expense       No. 726 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount Rent Expense       No. 729 Date Explanation Ref. Debit Credit Balance May 31 Balance √ enter a debit amount enter a credit amount enter a balance amount Utilities Expense       No. 732 Date Explanation Ref. Debit Credit Balance May 31 Adjusting J4 enter a debit amount enter a credit amount enter a balance amount