Ruth Lewis started her own consulting firm, Lewis Consulting, on May 1, 2022. The trial balance at May 31 is as follows. Account Number 101 112 126 130 149 201 209 301 400 726 729 LEWIS CONSULTING Trial Balance May 31, 2022 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense Debit $4,700 6,100 1,900 4,800 12,600 3,300 1,200 $34,600 Credit $4,800 1,900 20,000 7,900 $34,600 In addition to those accounts listed on the trial balance, the chart of accounts for Lewis Consulting also contains the following

Ruth Lewis started her own consulting firm, Lewis Consulting, on May 1, 2022. The trial balance at May 31 is as follows. Preoure an adiusted trial habonce at Mw 31.2022 In addition to those accounts listed on the trial balance, the chart of accounts for Lewis Consulting also contains the following accounts and account numbers: No. 150 Accumulated Depreciation-Equipment, No.212 Salarles and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 insurance Expense, and No. 732 Utilities Expense. Otherdata: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31,2022,5300. 3. An insurance policy for 2 years was purchased on May 1. 4. $200 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. May 31 is a Wednesday, and employees are paid on Fridays. Lewis Consulting has two employees, who are paid \$1.000 each for a 5-day work week. 6. The office furniture has a 5-year life with no salvage value. It is being depreciated at $210 per month for 60 months. 7. Imvices representing $1,700 of services performed during the month have not been recorded as of May 31