JACKSON CONSULTING Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $4,600 112 Accounts Receivable 5,900 126 Supplies 1,900 130 Prepaid Insurance 4,800 149 Equipment 10,800 201 Accounts Payable $4,700 209 Unearned Service Revenue 2,000 301 Owner's Capital 18,400 400 Service Revenue 7,700 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,500