Deanna Nardelli started her own consulting firm, Skysong Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Skysong Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,960 112 Accounts Receivable. 5,280 126 Supplies 1,672 130 Prepaid Insurance 3,168 149 Equipment 10,080 201 Accounts Payable $1,936 209 Unearned Service Revenue 1,760 311 Common Stock 17,648 400 Service Revenue 6,600 726 Salaries and Wages Expense 2,992 729 Rent Expense 792 $27,944 $27,944 In addition to those accounts listed on the trial balance, the chart of accounts for Skysong 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. Other data: 1 $792 of supplies have been used during the month.