101 Cash $ 4,700 112 Accounts Receivable 5,900 126 Supplies 1,800 130 Prepaid Insurance 2,400 149 Equipment 10,200 201 Accounts Payable $ 4,800 209 Unearned Service Revenue 2,100 311 Common Stock 14,100 400 Service Revenue 8,400 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,100 $29,400 $29,400 In addition to those accounts listed on the trial balance, the chart of accounts for Metlock, Inc. also contains the following accounts and account numbers: No. 150 Accumulated DepreciationEquipment, 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. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2019, $300. 3. The insurance policy is for 2 years. 4. $500 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $800 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31.