No. Debit Credit Date Account Titles and Explanation May 31 1. 2. May 31 3. May 31 4. May 31 5. May 31 6. May 31 Sunland started her own consulting firm, Sunland Company, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Sunland Company Trial Balance May 31, 2022 Account Number Debit Credit 101 112 $ 4,590 6,120 1,938 3.672 126 130 149 201 209 11,760 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $2,244 2,040 20,532 7,650 311 400 726 3,468 729 918 $32,466 $32,466 In addition to those accounts listed on the trial balance, the chart of accounts for Sunland Company 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. In addition to those accounts listed on the trial balance, the chart of accounts for Sunland Company 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: 1. 2. 3. 4. $918 of supplies have been used during the month. Utilities expense incurred but not paid or recorded on May 31, 2022, $255. An insurance policy for 2 years was purchased on May 1. $408 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 $740 each for a 5-day work week. The equipment has a 5-year life with no salvage value. It is being depreciated at $196 per month for 60 months. Invoices representing $1,734 of services performed during the month have not been recorded as of May 31. 5. 6. 7