NAV Ament per con College Calcat PRIMARY SOURCE DOCUMENT REL Us del Some ademy Question 3 of 3 0.23/1 ll Current Attempt in Progress Splish Brothers started her own consulting firm, Splish Brothers Inc. on May 1, 2020. The trial balance at May 31s as follows Splish Brothers Inc. Trial Balance May 31, 2020 Credit Account Number 101 112 126 Debit $4.400 6.100 1.900 4.800 12.000 130 149 201 209 311 400 726 729 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4.200 2.000 19,800 7.800 3.500 1.100 $33,800 $33,800 In addition to those accounts listed on the trial balance, the chart of accounts for Splish Brothers Inc 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 MacBook Air 90 DD 59 SO Du FB One FA 1 F2 # 3 % 5 & 7 8 6 9 0 4 0 W R E Y ance Expense, and No.732 Utilities Expense. Other data: 1. 2. 3 4 5. $800 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, $200. The insurance policy is for 2 years. $500 of the balance in the unearned service revenue account remains unearned at the end of the month May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $1,000 each for a 5-day work week The equipment has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months Invoices representing $1.500 of services performed during the month have not been recorded as of May 31 6. 7. No. Date Account Titles and Explanation May 31 Debit Credit 2. May 31 3. May 31 4 May 31 5. May 31 6. May 31 7 May 31