Deanna Nardelli started her own consulting firm, Splish Brothers Consulting, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Splish Brothers Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $5,580 112 Accounts Receivable 7,440 126 Supplies 2,356 130 Prepaid Insurance 4,464 149 Equipment 14,400 201 Accounts Payable $2,728 209 Unearned Service Revenue 2,480 311 Common Stock 25,064 400 Service Revenue 9,300 726 Salaries and Wages Expense 4,216 729 Rent Expense 1,116 $39,572 $39,572 In addition to those accounts listed on the trial balance, the chart of accounts for Splish Brothers 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. $1,116 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $310. 3. An insurance policy for 2 years was purchased on May 1. 4. $496 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Splish Brothers Consulting has two employees, who are paid $740 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $240 per month for 60 months. 7. Invoices representing $2,108 of services performed during the month have not been recorded as of May 31. No. Date Account Titles and Explanation Debit Credit 1. July 31 2. July 31 3. July 31 4. July 31 5. July 31 6. July 31