Sheffield Sheffield started his own consulting firm, Sheffield Consulting, on June 1, 2022. The trial balance at June 30 is as follows. SHEFFIELD CONSULTING Trial Balance June 30, 2022 Debit $ 6,740 7,200 2,200 2,760 15,000 Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 5,800 4,800 21,900 7,800 4,400 2,000 $40,300 $40,300 In addition to those accounts listed on the trial balance, the chart of accounts for Sheffield also contains the following accounts: Accumulated Depreciation - Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense