nment FULL SCREEN Problem 4-2A (Part Level submission) Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows. KUMAR CONSULTING Trial Balance June 30, 2017 Credit Debit Cash 6,850 7,000 Accounts Receivable Supplies 1,992 3,000 Prepaid Insurance 15,000 Equipment 4,280 Accounts Payable 5,200 Unearned Service Revenue 21,992 Common Stock 8,300 Service Revenue 4,000 Salaries and wages Expense 1,930 Rent Expense $39,772 $39,772 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the following accounts: Accumulate Salaries and wages Payable, Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data