mland's Hotel opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. SUNLAND'S HOTEL Trial Balance May 31, 2020 Credit Account Number 101 126 130 Debit $3,600 2,000 2,400 12,000 60,400 15,000 140 141 149 201 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 208 275 $ 4,800 3,000 40,000 41,200 11,050 301 429 610 726 550 3,200 900 732 $100,050 $100,050 In addition to those accounts listed on the trial balance, the chart of accounts for Sunland's Hotel also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salanes and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2020. 2. A count of supplies shows $800 of unused supplies on May 31, 3. Annual depreciation is $3,624 on the buildings and $1,500 on equipment. The mortgage at an annual interest rate is 6%. (The mortgage was taken out on May 1) 5. Two-thirds of the unearned rent revenue has been earned 6. Salaries of $700 are accrued and unpaid at May 31, 100 PM Account Titles and Explanation Debit Credit Insurance Expense 200 Prepaid Insurance 200 51 Supplies Expense 1,200 Supplies 1,200 > 31 Depreciation Expense 5,124 Accumulated Depreciation-Buildings 3,624 Accumulated Depreciation Equipment 1,500 ay 31 Interest Expense 200 Interest Payable 200 May 31 Unearned Rent Revenue 2.000