Identify which accounts should be closed on May 31.

Cash Not Closed Closed Supplies Closed Not Closed Prepaid Insurance Not Closed Closed Land Closed Not Closed Buildings Not Closed Closed Equipment Not Closed Closed Accounts Payable Closed Not Closed Unearned Rent Revenue Not Closed Closed Mortgage Payable Closed Not Closed Common Stock Not Closed Closed Rent Revenue Not Closed Closed Salaries and Wages Expense Closed Not Closed Utilities Expense Not Closed Closed Advertising Expense Not Closed Closed Interest Expense Not Closed Closed Insurance Expense Not Closed Closed Supplies Expense Not Closed Closed Depreciation Expense Closed Not Closed