need help fixing the red in accounting problem

Tamarisk started her own consulting firm, Tamarisk, Inc., on May 1, 2020. The trial balance at May 31 is as follows. Tamarisk, Inc. Trial Balance May 31, 2020 Credit Account Number 101 112 126 Debit $ 4,500 5.900 2,200 2,400 10,800 130 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 209 $4,200 2.000 16,200 7,900 311 400 726 729 3,400 1,100 $30,300 $30,300 In addition to those accounts listed on the trial balance, the chart of accounts for Tamarisk, 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. 3. 4. $1,100 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, $300. 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. Nardelli Consulting has two employees, who are paid $1,000 each for a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $180 per month for 60 months. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. 5. 6. 7. Prepare the adjusting entries for the month of May. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation May Supplies Expense 1,100 31 Supplies 1,100 May 31 Utilities Expense 300 Accounts Payable 300 May Insurance Expense 100 31 Prepaid Insurance 100 May 31 Unearned Service Revenue 1,700 Service Revenue 1,700 May 31 Salaries and Wages Expense 1.200 Salaries and Wages Payable 1.200 May 31 Depreciation Expense 180 Accumulated Depreciation-Equipment 180 May 31 Accounts Receivable 1,600 Service Revenue 1,600 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.) Ref Debit Credit No. 101 Balance 4.500 Cash Date Explanation May 31 Balance Accounts Receivable Date Explanation May 31 Balance Ref Debit No. 112 Balance Credit 5.900 Adjusting 14 1600 7500 May 31 Supplies Date May 31 No. 126 Balance Ref Debit Credit Explanation Balance 2,200 14 1.100 1100 May 31 Adjusting Prepaid Insurance Date Explanation Balance No. 130 Balance Ref Debit Credit May 31 2.400 14 100 2300 No. 149 Balance Ref Debit Credit 10,800 No. 150 May 31 Adjusting Equipment Date Explanation May 31 Balance Accumulated Depreciation Equipment Date Explanation May 31 Adjusting Accounts Payable Date Explanation May 31 Balance Ref Debit Credit Balance 14 180 180 No. 201 Balance Ref Debit Credit 4,200 14 300 4500 May 31 Adjusting Unearned Service No. 209 No. 209 Unearned Service Revenue Date Explanation May 31 Balance Ref Debit Credit Balance 2000 14 1700 300 No. 212 Ref Debit Credit Balance 14 1.200 1,200 May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Common Stock Date Explanation May 31 Balance Service Revenue Date Explanation May 31 Balance No. 311 Balance Ref Debit Credit 16,200 No. 400 Balance Debit Credit Ref 7,900 May 31 Adjusting 14 1700 9600 14 1,600 11200 No. 631 Balance Ref Debit Credit 14 1100 1100 No. 717 Balance Ref Debit Credit 14 180 180 May 31 Adjusting Supplies Expense Date Explanation May 31 Adjusting Depreciation Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance No. 722 Balance Ref Debit Credit 14 100 100 No. 726 Ref Debit Credit Balance 3,400 May 31 14 1.200 4600 Adjusting Rent Expense No. 729 No. 729 Balance Ref Debit Credit Rent Expense Date Explanation May 31 Balance Utilities Expense Date Explanation May 31 Adjusting 1,100 No. 736 Balance Ref Debit Credit 14 300 300 Your answer is partially correct. Prepare an adjusted trial balance at May 31, 2020. Tamarisk, Inc. Adjusted Trial Balance May 31, 2020 Debit Credit Cash 0) Accounts Receivable 1600 Supplies 1,100 Prepaid Insurance 100 Equipment Accumulated Depreciation-Equipment 180 Accounts Payable 300 Unearned Service Revenue 1700 1200 Salaries and Wages Payable Common Stock Service Revenue 3300 Supplies Expense 1100 Depreciation Expense 180 Insurance Expense 100 1.200 Salaries and Wages Expense Rent Expense Utilities Expense 300 Totals S 6180 $ 6180