Oriole's Hotel opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. ORIOLE'S HOTEL Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $3,600 126 Supplies 2,100 130 Prepaid Insurance 1,800 140 Land 14,000 141 Buildings 61,800 149 Equipmentt 15,600 201 Accounts Payable $4,800 208 Unearned Rent Revenue 3,300 275 Mortgage Payable 40,000 301 Owner's Capital 41,100 429 Rent Revenue 14,600 610 Advertising Expense 550 726 Salaries and Wages Expense 3,400