Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2017. The trial balance at May 31 is as follows.

Deanna Nardelli started her own consulting firm, Nardelli Consulting, on May 1, 2017. The trial balance at May 31 is as follows. NARDELLI CONSULTING Trial Balance May 31, 2017 Account Number Debit Credit 101 Cash 4,500 112 Accounts Receivable 6,200 126 Supplies 2,000 130 2,400 Prepaid Insurance 149 10,800 Equipment 4,500 201 Accounts payable 209 Unearned Service Revenue 2,000 16,200 311 Common Stock 400 Service Revenue 7,500 726 Salaries and Wages Expense 3,300 729 1,000 Rent Expense $30,200 $30,200 In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense