In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbers: No. 150 AccumulatedDepreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 SuppliesExpense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 UtilitiesExpense.Other data:1. $900 of supplies have been used during the month.2. Utilities expense incurred but not paid on May 31, 2015, $250.3. The insurance policy is for 2 years.4. $400 of the balance in the unearned service revenue account remains unearned at theend of the month.5. May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting hastwo employees, who are paid $900 each for a 5-day work week.6. The equipment has a 5-year life with no salvage value. It is being depreciated at $190per month for 60 months.7. Invoices representing $1,700 of services performed during the month have not beenrecorded as of May 31.Instructions(a) Prepare the adjusting entries for the month of May. Use J4 as the page number foryour journal.(b) Enter the totals from the trial balance as beginning account balances and placea check mark in the posting reference column. Post the adjusting entries to theledger accounts.(c) Prepare an adjusted trial balance at May 31, 2015.