COLATOR wote Project 1,000 May 1, 2019. Its trial balance before adjustment on May 31 is as follows. PRINTER VEDON NEXT Kingbird, Inc. Trial Balance May 31, 2019 Account Number Debit Credit 101 Cash $ 3.400 126 Supplies 2,150 130 Prepaid Insurance 140 Land 14,000 Buildings 60,700 149 Equipment 15.100 201 Accounts Payable $ 11,800 200 Unearned Rent Revenue 3,000 275 Mortgage Payable 40,000 311 Common Stock 35,900 Rent Revenue 11,150 610 Advertising Expense 550 726 Salaries and Wages Expense 3,300 732 Utilities Expense 050 $101,850 5101,050 In addition to those account sted on the trial balance, the chart of accounts for kingbird, in so contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation - Coment, No. 212 Sales and Wages Payable, No 236 Interest Payable, No 619 Depreciation Expense, No. 631 Spies pensa, No. 718 Interest Expense, and No. 722 Insurance Expense Other data 1 Prepaid insurance is a 1-year policy starting May 1, 2019. 2. A count of supplies shows 5000 of unused supplies on May 31 3 Annual depreciation is $3,036 on the buildings and 51,512 on equipment 4. The mortgage interest rate is 124 (The mortgage was taken out on May 1.) 5 Two-thirds of the unearned rent revenue has been earned 6. Salaries of $300 are accrued and unpaid at May 31