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