\begin{tabular}{clrr} \hline Account Number & & Debit & Credit \\ 101 & Cash & $3,400 & \\ 126 & Supplies & 2,050 & \\ 130 & Prepaid Insurance & 2,400 & \\ 140 & Land & 12,000 & \\ 141 & Buildings & 60,800 & \\ 149 & Equipment & 14,400 & \\ 200 & Notes Payable & & $40,000 \\ 201 & Accounts Payable & & 4,900 \\ 208 & Unearned Rent Revenue & & 3,300 \\ 301 & Owner's Capital & & 41,400 \\ 429 & Rent Revenue & & \\ 610 & Advertising Expense & & \\ 726 & Salaries and Wages Expense & 3,400 \\ 732 & Utilities Expense & 850 & \\ \hline & & $90900 & $99.900 \end{tabular} In addition to those accounts listed on the trial balance, the chart of accounts for Pharoah's Hotel also contains the following accounts and account numbers: No. 142 Accumblated Deprociation-Buildings. No. 150 Accumulated Depreciation-Equipment, No. 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. Other data: 1. Prepaid insurance is a 1-year policy starting May 1.2022. 2. A count of supplies shows $800 of unused supplies on May 31. 3. Annial depreciation is $3,648 on the balldings and $1,440 on equipment. 4. The note payable interest rate is 6%. (The note was taken out on May 1 and will be repaid along with interest in 1 vear) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $700 are unpaid and unrecorded at Miy 31 . Prepare an owner's equity statement for the month of May