CARLA VISTA'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $ 3,600 126 Supplies 2,050 130 Prepaid Insurance 1,800 140 Land 12,000 141 Buildings 61,600 149 Equipment 14,400 200 Notes Payable $ 40,000 201 Accounts Payable 4,700 208 Unearned Rent Revenue 3,000 301 Owner's Capital 41,100 429 Rent Revenue 11,400 610 Advertising Expense 550 726 Salaries and Wages Expense 3,300 732 Utilities Expense 900 $100,200 $100,200 In 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: 1. Prepaid insurance is a 1-year policy starting May 1, 2022. 2. A count of supplies shows $700 of unused supplies on May 31. 3. Annual depreciation is $3,696 on the buildings 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 year.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $800 are unpaid and unrecorded at May 31. lo. Date Account Titles and Explanation Debit May 31 Insurance Expense Prepaid Insurance May 31 Supplies Expense Supplies 1. May 31 Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment May 31 Interest Expense Interest Payable May 31 Unearned Rent Revenue 2500 Rent Revenue May 31 Salaries and Wages Expense 800 Salaries and Wages Payable