Jason Elsner started his own consulting firm, Elsner Company, on June 1, 2017. The trial balance at June 30 is shown below. ELSNER COMPANY Trial Balance June 30, 2017 Account Number Debit Credit 101 Cash $ 7,150 112 Accounts Receivable 6,000 126 Supplies 2,000 130 Prepaid Insurance 3,000 149 Equipment 15,000 201 Accounts Payable $ 6,250 209 Unearned Service Revenue 4,000 311 Common Stock 20,100 400 Service Revenue 7,900 726 Salaries and Wages Expense 4,000 729 Rent Expense 1,000 $38,150 $38,150 In addition to those accounts listed on the trial balance (above), the Chart of Accounts also contains these accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Supplies Expense, Depreciation Expense, Insurance Expense, Utilities Expense.