Weygandt, Financial and Managerial, 30 Financial Managerial Accounting (ACC-152 & ACC-156) CALCULATOR MESSAGE MY INSTRUCTOR STANDARD VIEW PRINTER VERSION BACK (D) Enter the total from the trial balance as beginning account balances. Post the part.) entries to the leader acourts (Post antries in the order of m entres presented the previous No. 101 Balance Date Explanation Debit Credit May 31 Balance Accounts Receivable Explanation No. 112 Balance Ref Debit Credit Ating No. 126 Supplies Date Explanation Credit Balance May 31 Balance Ang Prepold Insurance Date Explanatio Credit Balance May 31 Aug Equipment Date Explanation Credit May 31 Accumulated Depreciation Equipment Date plaation Ref Debt Credit Balance 3 Accounts Payable Date Explanation Ref Debit Credit Balance LULATOR Sunland started her own consulting firm, Sunland Company, on May 1, 2020. The trial balance at May 31 is as follows. ADEMY INSTRUCTOR STANDARD VIEW PRINTER VERSION BACK NEXT Sunland Company Trial Balance May 31, 2020 Account Number Credit 112 Debit $ 4,500 6,100 1,900 2,400 12,600 149 201 209 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $4,200 1,900 18,800 7,500 400 726 729 3,400 1,500 $32,400 $32.400 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: 1. 2. 3. 4. 5. 6. 7. $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 uneamed service revenue account remains uneared at the end of the month May 31 is a Wednesday, and employees are paid on Fridays. Nardelli Consulting has two employees, who are paid $1,000 each for a 5-day work week. The equipment has a 5-year it with no salvage value. It is being deprecated at $210 per month for 60 months. Invoices representing $1,800 of services performed during the month have not been recorded as of May 31