Sadie Cuono started her own consulting firm, Cuono Consulting, on May 1, 2020. The trial balance at May 31 is as follows. Cuono Consulting Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash 4,700 112 Accounts Receivable 5,900 126 Supplies 2,000 130 Prepaid Insurance 2,400 149 Equipment 12,000 201 Accounts Payable 4,600 209 Unearned Service Revenue 2,000 311 Share Capital-Ordinary 16,800 400 Service Revenue 8,100 726 Salaries and Wages Expense 3,400 729 Rent Expense 1,100 31,500 31,500