P$3-1$A Logan Krause started her own consulting firm, Krause Consulting, on May $1,2017.$ The trial balance at May $31$ is as follows.

KRAUSE CONSULTING

Trial Balance

May $31,2017$

$\backslash$table$[[$Account Number,,Debit,Credit$],[101,$Cash,$$44,500,],[112,$Accounts Receivable,$6,000,],[126,$Supplies,$1,900,],[130,$Prepaid Insurance,$3,600,],[149,$Equipment,$11,400,],[201,$Accounts Payable,,$$4,500$