e Thayer Motel, Inc., opened for business ost, justment on May 31 is as follows. pal. In addition to those accounts listed on the trial balance, the chart of accounts for Thayer Mo THAYER MOTEL, INC. Trial Balance May 31, 2008 Account Number Debit Credit 101 Cash 2,500 126 Supplies 1,900 130 Prepaid Insurance 2,400 140 Land 15,000