Wildhorse started her own consulting frm, Wildhorse Co on May 1, 2019. The trial balance at May 31 s as follows. Wildhorse Co. Trial Balance May 31, 2019 Account Number 101 112 128 130 149 Debit Credit $4,700 Accounts Recelwable 2,300 Prepaid Insurance 10,800 $4,700 209 311 400 726 Accounts Payable Unearned Service Revenus Common Stock Service Revenue Salaries and Wages Expense Rent Expense 16,500 7,800 3,500 1,100 $ 31,000 $ 31,000 n addition to those accounts Isted on the trial balance, the chart of accounts for Wildhorse Co. aso contains the following accounts and account numbers: No. 150 Accumuated 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 supples have been used during the month. 2. Uties expense incurred but not paid on May 31, 2019, $ 200. 3. The insurance policy is for 2 years. 4. 500 of the balance in the unearned service revenue account remains unearned at the end of the month 5. May 31a Wednesday, and employees are paid on Fridays. Nardeli Consulting has two employees, who are paid $ 800 each for a 5-day work week. 6. The equipment has a S-year life with no salvage value. It is being depreciated at $180 per month for 60 months. 7, Invoices roprosenting $1,800 of services performed during the month have not been recorded as of May 31