Logan Krause started her own consulting firm, Krause Consulting, on May 1, 2022. The trial balance at May 31 is as follows KRAUSE CONSULTING Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,500 112 Accounts Receivable 6,000 1261 Supplies 1.900 130 Prepaid Insurance 3,600 149 Equipment 11,400 201 Accounts Payable $4.500 209 Unearned Service Revenue 2000 301 Owner's Capital 18.700 400 Service Revenue 9.500 726 Salaries and Wages Expense 6400 729 Rent Expense 900 $34,700 $34,700 In addition to those accounts listed on the trial balance, the chart of accounts for Krause Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No 722 Insurance Expense, and No. 732 Utilities Experne