WALKER CONSULTING Trial Balance May 31, 2020 Credit Account Number 101 112 Debit $4,400 6,200 1,900 4,800 12.000 126 130 149 201 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 209 $ 4,800 2.100 19,700 7.500 301 400 3,400 726 729 1,400 $34.100 $34,100 Other data: 1. 2. 3. 4. $800 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, $300. The insurance policy is for 2 years. $400 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Walker Consulting has two employees, who are paid $1.100 each for a 5-day work week. The office furniture has a 5-year life with no salvage value. It is being depreciated at $200 per month for 60 months. Invoices representing $1,700 of services performed during the month have not been recorded as of May 31. 5. 6. 7. Prepare an adjusted trial balance at May 31, 2020. WALKER CONSULTING Adjusted Trial Balance Debit Credit $