Ivanhoe's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. IVANHOE'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,500 126 Supplies 2,000 130 Prepaid Insurance 1,800 140 Land 14,000 141 Buildings 62,400 149 Equipment 14,400 200 Notes Payable $40,000 201 Accounts Payable 4,900 208 Unearned Rent Revenue 3,000 301 Owner's Capital 41,400 429 Rent Revenue 13.800 610 Advertising Expense 650 726 Salaries and Wages Expense 3,400 732 Utilities Expense 950