carla visita hotel opened for business on may $1$st $2022$ its triaIn addition to those accounts listed on the trial balance, the chart of accounts for Carla Vista's Hotel also contains the following

accounts and account numbers: No$.142$ Accumulated Depreciation$-$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:

Prepaid insurance is a $1-$year policy starting May $1,2022.$

A count of supplies shows $$700$ of unused supplies on May $31.$

Annual depreciation is $$3,708$ on the buildings and $$1,440$ on equipment.

The note payable interest he note payable interest rate is $6\%.($The note was taken out on May $1$ and will be repaid along with interest in $1$ year.$)$

Two$-$thirds of the unearned rent revenue has been earned.

Salaries and wages of $$700$ are unpaid and unrecorded at May $31.$ balance before adjustment on may $31$ as follows cash $3,600$ debit supplies $2,100$ debit prepaid insurance $1,800$ debit land $13,000$ debit buildings $61,800$ debit equipment $14,400$ debit notes payable $40,000$ credit accounts payable $4800$ credit unearned rent revenue $3000$ credit owners capital $41,400$ credit rent revenue $12,150$ credit advertising expense $550$ debit salaries and wages expense $3200$ debit utilities expense $900$ debit in total both debit and credit are $101,350$

prepare a balance sheet $at$ may $31$ list assets $in$ order $of$ liquidity $,$ list property plant and equipment $in$ order $of$ land buidlings and equipment.