Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows KUMAR CONSULTING Trial Balance June 30, 2017 Debit Credit $ 6,850 7,000 2,000 2,880 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,230 5,200 22,000 8,300 4,000 2,000 $39,730 $39,730