Sunland started her own consulting firm, Sunland Company, on May 1, 2022. The unadjusted trial balance at May 31 is as follows. Sunland Company Trial Balance May 31, 2022 Account Number Debit Credit 101 $ 4,590 112 126 6,120 1,938 3,672 11,760 130 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 209 $ 2,244 2,040 20,532 7,650 311 400 726 729 3,468 918 $32,466 $32,466 In addition to those accounts listed on the trial balance, the chart of accounts for Sunland Company 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: In addition to those accounts listed on the trial balance, the chart of accounts for Sunland Company also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. 2. 3. Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $765 of unused supplies on May 31. Annual depreciation is $3,060 on the buildings and $1,464 on equipment. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $885 are unpaid and unrecorded at May 31. 4. 5. 6