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Crane Services was formed on May 1, 2022. The following transactions took place during the first month. Transactions on May 1: 1. Jay Bradford invested $41,000 cash in the company, as its sole owner. 2. Hired two employees to work in the warehouse. They will each be paid a salary of $3,000 per month. 3. Signed a 2-year rental agreement on a warehouse; paid $20,000 cash in advance for the first year. 4. Purchased furniture and equipment costing $30,800. A cash payment of $11,000 was made immediately; the remainder will b 5. Paid $2,000 cash for a one-year insurance policy on the furniture and equipment. Transactions during the remainder of the month: 6. Purchased basic office supplies for $400 cash. 7. Purchased more office supplies for $1,300 on account. 8. Total revenues earned were $19,800$8,800 cash and $11,000 on account. 9. Paid $500 to suppliers for accounts payable due. 10. Received $3,100 from customers in payment of accounts receivable. 11. Received utility bills in the amount of $300, to be paid next month. 12. Paid the monthly salaries of the two employees, totaling $6,000. CRANE SERVICES Trial Balance May 31,2022 Debit Cash Accounts Receivable Prepaid Insurance Prepaid Rent Equipment Salaries and Wages Expense Utilities Expense Supplies Accounts Payable Owner's Capital Service Revenue Totals Credit $ 7900 2000 20000 30800 1700 $