The Splish Brothers Inc. opened for business on May 1, 2019. Its trial balance before adjustment on May 31 is as follows. Splish Brothers Inc. Trial Balance May 31, 2019 Account Number 101 126 130 140 141 149 201 208 275 311 429 610 726 732 Debit Credit 3,600 2,000 1,800 14,000 59,600 14,800 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue $11,800 3,000 40,000 35,600 10,100 Advertising Expense Salaries and Wages Expense Utilities Expense 650 3,200 850 $100,500 $100,500 In addition to those accounts listed on the trial balance, the chart of accounts for Skysong, Inc. 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: 1. $1,300 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31,2019, $300. 3. The insurance policy is for 2 years 4. $300 of the balance in the unearned service revenue account remains unearned at the end of the month 5. May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $1,100 each for a 5-day work week 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $190 per month for 60 months. 7. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. 1. May 31 Supplies Expense Supplies 2. May 31 3. May 31 May 31 5 May 31 6. May 31 . May 31