Problem 4-2A (Part Level Submission) Ken Lumas started his own consulting firm, Lumas Consulting, on June 1, 2014. The trial balance at June 30 is as follows. LUMAS CONSULTING Trial Balance June 30, 2014 Credit 6,850 7,000 2,026 3,120 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 4,250 5,200 22,116 8,000 4,000 $39,566 le ontaine the fallnwina accounts: Accumulate