Account Number 101 112 126 130 149 201 209 301 400 726 729 In addition t Cash KING CONSULTING Trial Balance May 31, 2022 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense Debit $4,700 6,000 2,300 4,800 11,400 3,500 1,500 $34,200 Credit $4,500 2,100 20,000 7,600 $34,200

6.67/20 i : \begin{tabular}{|c|c|} Date Explanatio \\ May 31 Balance \\ \hline Accounts Recelvable \end{tabular} Other data 1. $1,200 of wipplies have been used durine the month 2. Vilites expense incurred tut not pid on Mtory 31,2022,5200 3. Asinsurance policy for 2 years was purctuned on May 1. 4. $400 of the balance in the unearned service revenue account remains unearned at the end of the month \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Utilities Expense } & \multirow{2}{*}{No.732Balance} \\ \hline Date & Explanation & Ref. & Debit & Credit & \\ \hline ay 31 & Adjusting & 34 & & & \\ \hline \end{tabular} eTextbook and Media List of Accounts KING CONSULTING Trial Balance May 31, 2022 \begin{tabular}{|c|c|c|c|} \hline Account Number & & Debit & Credit \\ \hline 101 & Cash & $4,700 & \\ \hline 112 & Accounts Receivable & 6,000 & \\ \hline 126 & Supplies & 2,300 & \\ \hline 130 & Prepaid Insurance & 4,800 & \\ \hline 149 & Equipment & 11,400 & \\ \hline 201 & Accounts Payable & & $4,500 \\ \hline 209 & Unearned Service Revenue & & 2,100 \\ \hline 301 & Owner's Capital & & 20,000 \\ \hline & Service Revenue & & 7,600 \\ \hline 726 & Salaries and Wages Expense & 3,500 & \\ \hline 729 & Rent Expense & 1,500 & \\ \hline & & $34,200 & $34,200 \\ \hline \end{tabular} Question 4 of 5 6.67/20 No. 149 \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Salaries and Wages Payable } & \multirow[b]{2}{*}{ Credit } & No. 212 \\ \hline Date & Explanation & Ref. & Debit & & Balance \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{5}{|c|}{ Owner's Capital } & No. 3 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{3}{|c|}{ Service Revenue } & A & & No. 4 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 34 & & a & \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \multicolumn{6}{|c|}{ Supplies Expense } \\ \hline Date & Explanation & Ref. & & & No. \\ \hline & & & & Credit & Balance \\ \hline May 31 & Adjusting & 34 & & & \\ \hline \end{tabular}