ORIOLE'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,600 126 Supplies 2,050 130 Prepaid Insurance 3,000 140 Land 15,000 141 Buildings 60,800 149 Equipment 15,600 200 Notes Payable $40.000 201 4,800 208 3,300 301 41.200 429 Accounts Payable Uneamed Rent Revenue Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 15,600 610 550 726 3,400 732 900 $104,900 $104,900 In addition to those accounts listed on the trial balance, the chart of accounts for Oriole's Hotel 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 Experise, and No.722 Insurance Expense. 1 Other data: Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $800 of unused supplies on May 31 Annual depreciation is $3,648 on the buildings and $1,560 on equipment 2 3 208 3,300 301 Unearned Rent Revenue Owner's Capital Rent Revenue 41,200 429 15,600 610 550 Advertising Expense Salaries and Wages Expense 726 3,400 732 Utilities Expense 900 $104,900 $104,900 In addition to those accounts listed on the trial balance, the chart of accounts for Oriole's Hotel 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 Other data: 1 2 3 Prepaid insurance is a 1-year policy starting May 1, 2022 A count of supplies shows $800 of unused supplies on May 31. Annual depreciation is $3,648 on the buildings and $1,560 on equipment The note payable interest rate is 6%. (The note was taken out on May 1 and will be repaid along with interest in 1 year) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $700 are unpaid and unrecorded at May 31 4 5. 6. ORIOLE'S HOTEL Adjusted Trial Balance May 31, 2022 Debit Credit 3600 $ 800 Supplies Prepaid Insurance 2750 Land 15000 60800 Building 3648 Accumulated Depreciation-Buildings Equipment 15600 Accumulated Depreciation Equipment 1560 Notes Payable 40000 Accounts Payable 4800 Uneared Rent Revenue 1100 Sataries and Wages Payable 700 Interest Payable 200 Owner's Capital 41200 Rent Revenue 17800 Advertising Expense 550 Rent Revenue 17800 Advertising Expense 550 Deprecation Expense 5208 Supplies Experte 1250 Interest Expense 200 Insurance Experise 250 Salaries and Wages Expense 4100 Utilities Expense 900 Totals 111008 111008