126 Supplies 2,000 130 Prepaid Insurance 3,000 157 Equipment 14,400 201 Accounts Payable $ 4,700 209 Unearned Service Revenue 4,000 311 Common Stock 20,000 400 Service Revenue 7,900 726 Salaries and Wages Expense 4,000 729 Rent Expense 1,000 $36,600 $36,600 In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Company also contains the following accounts and account numbers: No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. Supplies on hand at June 30 are $1,100. 2. A utility bill for $150 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. $2,500 of unearned service revenue has been earned at the end of the month. 5. Salaries of $1,600 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $300 per month for 48 months. 7. Invoices representing $2,100 of services performed during the month have not been recorded as of June 30