13 PM Trial Balance May 31, 2019 Review Score Review Results by Study Objective $ 4,600 6,000 101 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense3,300 Rent Expense 112 2,400 11,400 130 4,500 2,000 311 7,600 ,100 $30,700 $30,700 In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Corp. also contains the account numbers: No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages No. 722 Insurance Expense, and No. 732 Utilities Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense Expense Other data: 1. $800 of supplies have been used during the month 2. Utilities expense incurred but not paid on May 31, 2019, $200. 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 $1,100 each for a 5-day work week. 6. The equipment 7. Invoices representing $1,500 of services performed during the month have not been recorded as of May 31. has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months