Deanna Nardelli started her own consulting firm, Wildhorse Consulting. on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Wildhorse Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $5,040 112 Accounts Receivable 6,720 126 Supplies 2.128 130 Prepaid Insurance 4,032 149 Equipment 12,960 201 Accounts Payable $2.464 209 Unearned Service Revenue 2,240 311 Common Stock 22.592 400 Service Revenue 8,400 726 Salaries and Wages Expense 3,808 729 Rent Expense 1,008 $35,696 $35,696 In addition to those accounts listed on the trial balance, the chart of accounts for Wildhorse 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. $1,008 of supplies have been used during the month. 2. Utilities expense incurred but not paid or recorded on May 31, 2022, $280. 3. An insurance policy for 2 years was purchased on May 1 4. $448 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. 6. May 31 is a Wednesday, and employees are paid on Fridays. Wildhorse Consulting has two employees, who are paid $740 each for a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $216 per month for 60 months.