Please note this is one problem only just has multiple steps. Thank you

P3-1B Fran omiyale started her own consulting firm,omiyale Consulting on May 1.2012 The at May 31 is as follows. OMIYALE Trial Balance May 31, 2012 Account Number S 4.500 12 130 Prepaid Insurance 149 201 Accounts Payable 2009 Unearned Service Revenue Owner's Capital 17700 Service Revenue Salaries and ages Expense Rent Expense S31,700 $31.700 In addition to those listed on the trial balance, the chart of acco for omiyale Consulting also contains the foll accounts and account numbers: 150 Accumulated owing Depreciation-Equipment. No Salaries and Wages Payable, No. 631 supplies Expense, No. 717 Depreciation Expense, No 722 Insurance Expense, and No 736 Utilities Expense. other data: 1. $900 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31.2012, s250. 3. The insurance policy is for 4 the balance in the unearned service revenue account remains unearned atthe end of 5. May 31 is a Wednesday, and employees are paid on Fridays omiyale Consulting has two employees who are paid S900 each for a 5-day work week. 6. The office fumiture has a 5.year life with no salvage value. It is being depreciated at S190 per month for 60 months. z Invoices representing S1700 of services performed during the month have not been recorded as of May 31. Instructions (a Prepare the adjusting entries for the month of May Use J4 as the page number for your journal. (b) Post the adjusting entries to the ledger accounts Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. (c) Prepare an adjusted trial balance at May 31,2012