Trial Balance May 31, 2017 Credit Account Number 101 112 126 130 149 Debit $ 4,700 5,900 1,800 2.400 10,200 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 209 311 400 $ 4,800 2,100 14,100 8,400 726 729 3,300 1,100 $29,400 $29,400 In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbe Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, $300. 3. The insurance policy is for 2 years. 4. $500 of the balance in the uneared 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 $800 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31. Trial Balance May 31, 2017 Credit Account Number 101 112 126 130 149 Debit $ 4,700 5,900 1,800 2.400 10,200 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 209 311 400 $ 4,800 2,100 14,100 8,400 726 729 3,300 1,100 $29,400 $29,400 In addition to those accounts listed on the trial balance, the chart of accounts for Nardelli Consulting also contains the following accounts and account numbe Salaries and Wages Payable, No. 631 Supplies Expense, No. 717 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. $800 of supplies have been used during the month. 2. Utilities expense incurred but not paid on May 31, 2017, $300. 3. The insurance policy is for 2 years. 4. $500 of the balance in the uneared 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 $800 each for a 5-day work week. 6. The equipment has a 5-year life with no salvage value. It is being depreciated at $170 per month for 60 months. 7. Invoices representing $1,600 of services performed during the month have not been recorded as of May 31