EZl Open the following threecolumn ledger accounts for Yarrow Strategic Consulting at May 1, 2020: Cash, #1100; Accounts Receivable, #1300; Office Supplies, #1500; Ofce Furniture, #1800; Accounts Payable, #2100; Florence Yarrow, Capital, #3100; Florence Yarrow, Withdrawals, #3200; Consulting Revenue, #4100; Rent Expense, #5500; Salaries Expense, #5600. Journalize the following May 2020 transactions on the ninth page of the journal, then post to the ledger accounts. Use the dates to identify the transactions. May 2 Florence Yarrow opened a strategic consulting firm by investing $39,200 cash and office furniture valued at $16,200. Paid cash for May's rent of $2,500. Purchased office supplies on account, $1,800. Paid employee salary, $4,000 cash. Paid $1,200 of the account payable from May 2. Performed oonsutiing service on account, $69,000. Withdrew $8,000 cash for personal use. 13220 The unadjusted trial balance of Mia's Memories at February 23, 2020, does not balance. Cash 15 3.100 Accounts receivable 1.900 Supplies 700 Land 26.1 00 Accounts payable $11,400 M. Mia. capital 1 1.900 Service revenue 9,600 Rent expense 900 Salaries expense 1.600 Utilities expense 500 Total $34,800 $32300 Investigation of the accounting records reveals that the bookkeeper made the following errors: a. Recorded a $400 cash revenue transaction by debiling Accounts Receivable. The credit entry was correct. b. Posted a $2,000 credit to Accounts Payable as $200. c. Did not record utilities expense or the related account payable in the amount of $500. 41. Understated M. Mia, Capital by $100. Required Prepare the corrected unadjusted trial balance at February 23, 2020, complete with a heading. Journal entries are not required