P3-1A 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 Account Number Debit 4,500 6,000 1,900 3,600 11,400 Credit 101 112 126 130 149 201 209 301 400 726 729 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Reventue Owner's Capital Service Revenue $ 4,500 2,000 18,700 9,500 Salaries and Wages Expense Rent Expense 6,400 900 $34,700 $34,700