Problem 3-01A a-c (Video) (Part Level Submission) Sunland started her own consulting firm, Sunland Company, on May 1, 2020. The trial balance at May 31 is as follows Sunland Company Trial Balance May 31, 2020 Account Number Credit 101 Debit $4,500 6,100 126 1,900 2,400 12,600 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Uneared Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,200 1,900 18,800 7.500 311 400 726 729 3,400 1,500 $32,400 $32,400 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. 5. 6. 7. $800 of supplies have been used during the month. Unities expense incurred but not paid on May 31, 2020, $300 The insurance policy is for 2 years $400 of the balance in the unearned service revenue account remains uneared 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 $210 per month for 60 months Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. Prepare an adjusted trial balance at May 31, 2020. Sunland Company Adjusted Trial Balance Debit