.2A The Motel for business on May 1, 2015. Its trial balance before adjustment on May 31 as follows SKYLINE MOTEL Trial Balance May 31, 2015 Account Number Debit credit 101 Cash 3,500 Supplies 126 2,080 130 Prepaid Insurance 2,400 140 Land 12,000 141 Buildings 60,000 149 Equipment 15,000 201 Accounts Payable $11,180 Unearned Rent Revenue 208 3,300 275 Mortgage Payable 40,000 311 Common Stock 35,000 429 Rent Revenue 10,300 Advertising Expense 610 600 726 Salaries and Wages Expense 3,300 Utilities Expense 732 900 $99,780 $99,780 In addition to those accounts listed on the trial balance, the chart of accounts for Skyline Motel also contains the following accounts and account numbers: No. H42 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 6a1 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2015. 2. A count of supplies shows $750 of unused supplies on May 31 3. Annual depreciation is $3,000 on the buildings and $1,500 on equipment