Joey Cuono started his own consulting firm, Cuono Company, on June 1, 2014. The trial balance at June 30 is shown below

Account Number

Debit

Credit

101

Cash

$ 6,200

112

Accounts Receivable

6,000

126

Supplies

2,000

130

Prepaid Insurance

3,000

157

Equipment

14,400

201

Accounts Payable

$ 4,700

209

Unearned Service Revenue

4,000

311

Common Stock

20,000