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Lat of Accounts Prepare an adjunted trial balance on May 31 Identify which accounts should be closed on May 31. Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,180 of unused supplies on May 31 . 3. (a) Annual depreciation is $3,960 on the building. (b) Annual depreciation is $3,360 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,660 has been earned. 6. Salaries of $740 are accrued and unpaid at May 31. The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31 Prepare an income statement for the month of May