Barbara Jones started her own consulting firm, Jones Consulting, on May $1,2022.$ The trial balance at May $31$ is as follows.JONES CONSULTINGTrial BalanceMay $31,2022$Account Number$101112126130149201209301$CashAccounts ReceivableSuppliesPrepaid InsuranceEquipmentAccounts PayableUnearned Service RevenueOwner's CapitalDebit$ $4,7006,2001,7004,80010,800$Credit$ $4,8001,90018,500$