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Trial Balance May 31, 2020 Credit Account Number 101 112 126 Debit $4,400 5.900 2.300 4.800 12,000 130 149 201 209 301 400 726 729 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense $ 4,300 1,900 19,300 8.400 3.500 1.000 $33.900 $33,900 In addition to those accounts listed on the trial balance, the chart of accounts for Moore Consulting 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. $1,200 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2020, $200. The insurance policy is for 2 years. $300 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. Moore Consulting has two employees, who are paid $1,000 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 $1.600 of services performed during the month have not been recorded as of May 31 6. 7. Ref. Debit Credit No. Date Account Titles and Explanation 631 1. May 31 126 May 2. 732 31 201 3. May 31 722 130 4. May 31 209 400 May 5. 726 31 212 6. May 31 717 150 7. May 31 112 400

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