Debit Credit 101 112 126 130 149 201 209 301 400 726 Accounts Receivable Supplies Prepaid Insurance 4,400 6,100 1,900 4,800 10,200 Accounts Payable Uneamed Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 4,400 1,900 17,900 8,000 3,300 729 1,500 $32,200 $32,20 In addition to those accounts listed on the trial balance, the chart of accounts for Krause 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: $800 of supplies have been used durng the month. Utilities expense incurred but not paid on May 31, 2017, $200 The insurance policy is for 2 years. $200 of the balance in the unearned service revenue account remains unearned at the end of the month. 1 2. 3. 4. 5. May 31 is a Wednesday, and employees are paid on Fridays. Krause Consulting has two employees, who are paid $1,000 each for a 5-day work week