Current Attempt in Progress

Sheridan's Hotel opened for business on May $1,2022.$ Its trial balance before adjustment on May $31$ is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for Sheridan'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 $$800$ of unused supplies on May $31.$

Annual depreciation is $$3,540$ on the buildings and $$1,500$ on equipment.

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.$)$

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

Salaries and wages of $$700$ are unpaid and unrecorded at May $31.$Prepare a balance sheet at May $31.($List Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equpiments.$)$

Sheridan's Hotel

Trail Balance $($Adjusted$)$

May $31.2022$

Debit Credit

Cash $ $3,400\mathrm{.}00$

Supplies $ $800\mathrm{.}00$

Prepaid Insurance $ $2,200\mathrm{.}00$

Land $ $13,000\mathrm{.}00$

Buildings $ $59,000\mathrm{.}00$

Accumulated Depreciation $-$ Buildings $ $295\mathrm{.}00$

Equipment $ $15,000\mathrm{.}00$

Accumulated Depreciation $-$ Equipment $ $125\mathrm{.}00$

Notes Payable $ $40,000\mathrm{.}00$

Interest Payable $ $200\mathrm{.}00$

Salaries and Wages Payable $ $700\mathrm{.}00$

Accounts Payable $ $4,800\mathrm{.}00$

Unearned Rent Revenue $ $1,100\mathrm{.}00$

Owner's Capital $ $41,500\mathrm{.}00$

Rent Renevue $ $12,300\mathrm{.}00$

Advertising Expense $ $600\mathrm{.}00$

Salaries and Wages Expense $ $3,900\mathrm{.}00$

Utilities Expense $ $950\mathrm{.}00$

Insurance Expense $ $200\mathrm{.}00$

Supplies Expense $ $1,350\mathrm{.}00$

Depreciation Expense $ $420\mathrm{.}00$

Interest Expense $ $200\mathrm{.}00$

Totals: $ $101,020\mathrm{.}00$ $ $101,020\mathrm{.}00$

How do I figure out the picture part of this question regarding the balance sheet for Sheridans Assets and Liabilites$/$Owner$\text{'}$s Equity?

SHERIDAN'S HOTEL

Balance Sheet

Assets

Liabilities and Owner's Equity