In addition to those accounts listed on the trial balance, the chart of accounts for...

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In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Consulting 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 Experse. Other data: 1. \$1,080 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $300. 3. An insurance policy for 2 years was purchased on May 1. 4. $480 of the balance in the unearned service revenue account remains uncarned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Blue Spruce Consulting has two emiployees, who are paid $740 each for a 5 -day work week. 6. The equipment has a 5 -year life with no salvage value. It is being depreciated at $232 per month for 60 months. 7. Invoices representing $2,040 of services performed during the month have not been recorded as of May 31 . In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Consulting 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 Experse. Other data: 1. \$1,080 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $300. 3. An insurance policy for 2 years was purchased on May 1. 4. $480 of the balance in the unearned service revenue account remains uncarned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Blue Spruce Consulting has two emiployees, who are paid $740 each for a 5 -day work week. 6. The equipment has a 5 -year life with no salvage value. It is being depreciated at $232 per month for 60 months. 7. Invoices representing $2,040 of services performed during the month have not been recorded as of May 31

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