Account Number Debit Credit 101 Cash Accounts Receivable 126 $4,400 6,200 1,900 4.800 12,000 201 209 Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 301 $ 4.500 2,100 19,700 7.500 400 726 729 3.400 $14,100 314.100 In addition to those accounts listed on the trial balance, the chart of accounts for Walker Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation Equipment, No 212 Salanes and Wages Payable, No. 631 Supplies Expense, No. 217 Depreciation Expense, No. 722 Insurance Expense, and No: 732 Utilities Expense, Other data 1. 2. 3. 4. 5 800 of supplies have been used during the month Utilities expense incurred but not paid on May 31, 2020, $300. The insurance policy is for 2 years $400 of the balance in the unearned service revenue account remains uneared at the end of the month May 31 is a Wednesday, and employees are paid on Fridays. Walker Consulting has to employees who are ad L.100 ch Account Number Debit Credit 101 Cash Accounts Receivable 126 $4,400 6,200 1,900 4.800 12,000 201 209 Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 301 $ 4.500 2,100 19,700 7.500 400 726 729 3.400 $14,100 314.100 In addition to those accounts listed on the trial balance, the chart of accounts for Walker Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation Equipment, No 212 Salanes and Wages Payable, No. 631 Supplies Expense, No. 217 Depreciation Expense, No. 722 Insurance Expense, and No: 732 Utilities Expense, Other data 1. 2. 3. 4. 5 800 of supplies have been used during the month Utilities expense incurred but not paid on May 31, 2020, $300. The insurance policy is for 2 years $400 of the balance in the unearned service revenue account remains uneared at the end of the month May 31 is a Wednesday, and employees are paid on Fridays. Walker Consulting has to employees who are ad L.100 ch