eTextbook Deanna Nardelli started her own consulting firm, Nardelli on May 1, 2017. The trial balance at May 31 is as follows. Trial May 31, 2017 Number 101 112 126 130 149 201 $ 4,500 6,000 1,900 3,600 11,400 Accounts Receivable Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue $ 2,200 2,000 20,000 7,500 311 726 729 Service Revenue Salaries and Wages Expense Rent Expense 3,400 900 $31,700 $31,700 In addition to those accounts listed on Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utities Expense. Depr Other data: 1. 2. $900 of supplies have been used during the month Utilities expense incurred but not paid on May 31, 2017, $250. 21