CALCULATOR Problem 3-01A a-c Helen Martin started her own consulting firm, Martin Consulting, on May 1, 2020. The trial balance at May 31 is as follows MARTIN CONSULTING Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $ 4,500 112 Accounts Receivable 5,900 126 Supplies 1,800 130 Prepaid Insurance 2,400 149 Equipment 12,600 201 Accounts Payable $ 4,300 209 Unearned Service Revenue 1.900 301 Owner's Capital 17,600 400 3,000 Service Revenue 726 Salaries and Wages Expense 1.300 729 Rent Expense $31.000 3,300 331,000 In addition to those accounts listed on the trial balance the chart of account for Martin Comba Depreciation Equipment, No 212. Salaries and Wages Payat Esen De Other data Dost the adjusting entries to the ledger accounts. Enter the totales from the trial balance es beginning account balances. (Post entries in the order of journal entries prestatis the previous part.) Cash No. 101 Date Explanation Ref. Credit Balance Debit May 31 Balance Accounts Receivable Date Explanation No. 112 Balance Debit Credit Ref. E May 31 Balance May 31 Adjusting Balance Supplies Date Ref Credit Debit Explanation May 31 Balance May 31 Adjusting Creat Ref. Dobit Prepaid Insurance Date Explanation tance May 31 CALCULATOR Problem 3-01A a-c Helen Martin started her own consulting firm, Martin Consulting, on May 1, 2020. The trial balance at May 31 is as follows MARTIN CONSULTING Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $ 4,500 112 Accounts Receivable 5,900 126 Supplies 1,800 130 Prepaid Insurance 2,400 149 Equipment 12,600 201 Accounts Payable $ 4,300 209 Unearned Service Revenue 1.900 301 Owner's Capital 17,600 400 3,000 Service Revenue 726 Salaries and Wages Expense 1.300 729 Rent Expense $31.000 3,300 331,000 In addition to those accounts listed on the trial balance the chart of account for Martin Comba Depreciation Equipment, No 212. Salaries and Wages Payat Esen De Other data Dost the adjusting entries to the ledger accounts. Enter the totales from the trial balance es beginning account balances. (Post entries in the order of journal entries prestatis the previous part.) Cash No. 101 Date Explanation Ref. Credit Balance Debit May 31 Balance Accounts Receivable Date Explanation No. 112 Balance Debit Credit Ref. E May 31 Balance May 31 Adjusting Balance Supplies Date Ref Credit Debit Explanation May 31 Balance May 31 Adjusting Creat Ref. Dobit Prepaid Insurance Date Explanation tance May 31