$ 5 Liabilities and Stockholders' Equity $ In addition to those accounts listed on the trial balance, the chart of accounts for Pina Colada Corp. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, Na. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense. No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Expense, and No, 722 Insurance, Expense: Other data: 1. Prepaid insurance is a 1-year policy starting May 1,2022. 2. A count of supplies shows $795 of unused supplies on May 31. 3. Annual depreciation is $3,180 on the buildings and $1,512 on equipment. 4. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31