Present the nine correct journal entries in an Excel spreadsheet.

Linda Ace started her own consulting firm, Modine Consulting, on May 1, 2008. The trial balance at May 31 is as detailed below.

MODINE CONSULTING Trial Balance May 31, 2008

Account Number		Debit	Credit
101	Cash	$7,700
112	Accounts Receivable	4,000
126	Supplies	1,500
130	Prepaid Insurance	4,800
149	Office Furniture	9,600
201	Accounts Payable		$3,500
209	Unearned Service Revenue		3,000
301	L. Ace, Capital		19,100
400	Service Revenue		6,000
726	Salaries Expense	3,000
729	Rent Expense	1,000

In addition to those accounts listed on the trial balance, the chart of accounts for Modine Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation