Lazy River Resort opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is follows. LAZY RIVER RESORT Trial Balance MAY 31, 2020 Account Number Debit Credit 101 Cash 3,500 126 Supplies 2,150 130 Prepaid Insurance 3,000 140 Land 15,000 141 Buildings 66,000 149 Equipment 15,000 201 Accounts Payable 4,900 208 Unearned Rent Revenue 3,210 275 311 Mortgage Payable Share Capital-Ordinary 40,000 41,300 332 Dividends 1,000 429 Rent Revenue 27,090 610 Advertising Expense 650 726 Salaries and Wages Expense 9,300 732 Utilities Expense 900 116,500 116,500