equity statement for the 6 months ended June 30 (c) Net income Ending cap Total assets and a balance sheet at June 30. Problems: Set B Fran Omiyale started her own consulting firm, Omiyale Consulting, on May 1,2012. The P3-1B trial balance at May 31 is as follows Prepare adjust to ledger acco an adjusted Dri (SO 5, 6, 7) OMIYALE CONSULTING Trial Balance May 31, 2012 Account Number 101 112 126 130 149 201 209 301 400 Debit S 4,500 6,000 1,900 3,600 11,400 Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue s 4,500 2,000 17.700 7500 3,400 900 S31,700 . Salaries and Wages Expense Rent Expense $31.700