May 31, 2020 Account Number Debit Credit 101 Cash $4,700 112 Accounts Receivable 6,000 126 Supplies 2,100 130 Prepaid Insurance 2,400 149 Equipment 10,800 201 Accounts Payable $4,300 209 Unearned Service Revenue 2,100 301 Owner's Capital 16,800 400 Service Revenue 7,500 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,400 $30,700 $30,700