T - - . RCES Whispering Wind Corp. Trial Balance May 31, 2020 Credit Cash Account Number 101 112 126 130 149 201 Debe $4,500 6.300 2.000 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Learned Service Reven Common Stock Service Revenue Salaries and Wages Expense Rent Expense 14,700 2.000 19.200 726 729 3.300 1,000 $35.00 $35.000 dy In addition to those accounts listed on the trial balance, the chart of accounts for Whispering Winds Corp. 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 N 732 Ultes pense Other data: $900 of supplies have been used during the month 2 Ultes expense incurred but not paid on May 31, 2020, $300 Therance pole is for 2 years 4. $400 of the balance in the neared service revenue account remains uneared at the end of the month 5 May 31 sa Wednesday, and employees are paid on Fridays. Nardell Consulting has two employees, who are paid $1,000 each for a 5-day work week, The equipment has a 5-year life with no salvage value. It is being deprecated 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 1 6