Sarah Allen started her own consulting firm, Allen Consulting, on May 1, 2020. The trial balance at May 31 is as follows. ALLEN CONSULTING Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $4,700 112 Accounts Receivable 6,000 126 Supplies 2,100 130 Prepaid Insurance 2,400 149 Equipment 10,800 201 Accounts Payable $4,300 209 Unearned Service Revenue 2,100 301 Owner's Capital 16,800 400 Service Revenue 7.500 726 Salaries and Wages Expense 3,300 729 Rent Expense 1,400 $30,700 $30,700 In addition to those accounts listed on the trial balance, the chart of accounts for Allen Consulting 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: