Help I t Time: 05:12 PM/ Its trial balance before adjustment on May 31 is as follows Trial Balance May 31, 2020 s 3,400 126 Prepaid Insurance 140 14,400 149 201 208 Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Rent Revenue 301 41 400 610 Salaries and Wages Expense Utilities Expense Buildings, No. 150 Accumulated Depreciation-Equipment. No. 212 Salaries and Wages Payable, No. 230 Int Expense, and No. 722 Insurance Expense erest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest 1. Prepaid insurance is a 1-year policy starting May 1, 2020. 2. A count of supplies shows $8c0 of unused supplies on May 31 3. Annual depreciation is $3,648 on the and $1,440 on equipment The mortgage interest rate is 6%. (The mortgage was taken out on May 1 .) 6. Salaries of $700 are accrued and unpaid at May 31