len Steven started his own consulting firm, Steven consulting, on June 1, 2022. The trail balance at June 30 is as follows. cash $6,850 accounts receivable 7,000 applies 1,992 prepaid insurance 3,840 equipment 15,000 accounts payable $4,280 unearned service revenue 5,200 common stock 21,992 service revenue 8,300 salaries and wages expense 4,000 rent expense 1,090 $39,772 $39,772