Lazy River Resort opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. LAZY RIVER RESORT Trial Balance MAY 31, 2020 Account Number Debit Credit 101 Cash 3,500 126 Supplies 2,100 130 Prepaid Insurance 3,000 140 Land 12,000 141 Buildings 63,600 149 Equipment 14,880 201 Accounts Payable 4,700 208 275 311 Unearned Rent Revenue Mortgage Payable Share Capital-Ordinary 3,390 40,000 41,200 332 Dividends 1,700 429 Rent Revenue 21,740 610 Advertising Expense 650 726 Salaries and Wages Expense 8,700 732 Utilities Expense 900 111,030 111,030 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense.