Margaret Moore started her own consulting firm, Moore Consulting, on May 1, 2022. The trial balance at May 31 is as follows. MOORE CONSULTING Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,400 112 Accounts Receivable 5,900. 126 Supplies 2,300 130 Prepaid Insurance 4,800 149 Equipment 12,000 201 Accounts Payable $4,300 209 Unearned Service Revenue 1,900 301 Owner's Capital 19,300 400 Service Revenue 8,400 726 Salaries and Wages Expense 3,500 729 Rent Expense 1,000 $33,900 $33,900 In addition to those accounts listed on the trial balance, the chart of accounts for Moore 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 Expense. Other data: