Problem 2-9A Preparing financial statements from a trial balance LO6 Hipster Optical Trial Balance May 31, 2023 Account Title Debit Credit $17,800 Acct. No 101 Cash 106 Accounts receivable 124 Office supplies 128 Prepaid insurance 163 Office equipment 201 Accounts payable 230 Unearned service revenue 301 Peeta Black, capital 302 Peeta Black, withdrawals 403 Services revenue 623 Wages expense 640 Rent expense 690 Utilities expense Required: Totals 7,780 5,700 9,120 24,900 $ 1,530 7,100 55,600 1,410 21,710 14,300 3,600 1,330 $85,940 $85,940 Journal entry worksheet < 1 Record the balance in utilities expense of $1,330 on May 31, 2023. Note: Enter debits before credits. Date May 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 Record the receipt of the May utility bill, which will be paid next month. Note: Enter debits before credits. Date May 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal >