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 6,000 126 Supplies 1,900 130 Prepaid Insurance 3,600 157 Equipment 11,400 201 Accounts Payable $4,500 301 Owner's Capital 19,800 400 Service Revenue 9,500 726 Salaries and Wages Expense 6,400 $33,800 $33,800 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. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, and No. 722 Insurance Expense. Other data: 1. $900 of supplies have been used during the month. 2. The insurance policy is for 2 years. 3. May 31 is a Wednesday, and employees are paid on Fridays. Krause Consulting has two employees, who are paid $920 each for a 5-day work week. 4. The office furniture is being depreciated at $190 per month for 60 months.