Please help me question in picture 1 and 2.

Information you need to do that question is below

Part 5: Work Sheet The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete parts 1, 2, 3, 4 before completing part 5. Part 5: Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the spreadsheet using the following adjustment data. a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. c. Depreciation of office equipment for May is $330. d. Accrued receptionist salary on May 31 is $325. e. Rent expired during May is $1,600. 1. Unearned fees on May 31 are $3,210. If an amount box does not require an entry, leave it blank or enter "O". Kelly Consulting End-of-Period Spreadsheet (Work Sheet) For the Month Ended May 31, 2018 Adjustments Adjusted Trial Balance Debit Credit Debit Credit Balance Sheet Unadjusted Trial Balance Debit Credit Income Statement Debit Credit Account Title Debit Credit Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Office Equipment Accum. Depreciation Accounts Payable Salaries Payable Unearned Fees Common Stock Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Office Equipment Accum. Depreciation Accounts Payable Salaries Payable Unearned Fees JUULU Common Stock Retained Earnings Dividends Fees Earned Salary Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense Miscellaneous Expense Net income 51 Salary 22 Style 59 anos En 23 Und 31 Common Stock The poosing the balance as of And 30, 20, who Post Closing Trial Balance April 30, 2018 Account No. Debit Credit Prepaid Rent pffice E n 14.500 2.500 Kelly Consulting Unadjusted Trial Balance May 31, 2018 Debit Balances Credit Balance Account Title Cash v Accounts Receivable 44,195 8,080 2,085 3,200 Supplies Prepaid Rent Prepaid Insurance 1,500 Office Equipment 14,500 Accumulated Depreciation 0 330 Accounts Payable 0 895 Salaries Payable Unearned Fees 0 Common Stock 0 0 7 ,000 30,000 12,300 Retained Earnings Dividends 10,500 0 Fees Earned 36,210 Salary Expense 1,380 Rent Expense Supplies Expense Depreciation Expense Insurance Expense 0 Miscellaneous Expense 1.295 86,735 86,735 Part 4 Alte und of May the following a m at data were a ble Anal and the data to complete parts (5) nuanced during May $225. b. Supis on and on May 31 a $215. Duration of office for May 5330 d. Accept aron May 31s5325 Name Post Rel. Credit Date May t | Acc rance Prepaid I 225 ce C 275 Postel. Date Account Name May 31 Supplies Expanse Supplies Debit 1.370 - Credit C 1.370 | Depreciation office ment for May is $330. Date Account Name Debit Credit May 330 C Dupreciation Expanse v Accumulated Depreciation - 330 Credit d. Accur s ary on May 31 5325. Date Account Name Post Rel. May 31 Salary Ep Saya Debit 325 Date Ace Name Postal Debt Credit 1600 Post, Rel. Credit Date Account Name May 31 Umarned as Earned Debit 3.700 3,790