to P3.IA (LO 2, 3, 4) Logan Krause started The trial balance at May 31 is as follows. 1, 2020 her own consulting firm, Krause Consulting, on May Krause Consulting Trial Balance May 31, 2020 Account Number Credit Debit 101 Cash $ 4,500 6,000 1,900 3,600 11,400 112 Accounts Receivable 126 Supplies 130 Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue 149 201 209 301 400 726 $ 4,500 2,000 18,700 9,500 Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 6,400 900 $34,700 729 $34,700