P3-2A The Skyline Motel opened for business con May 1, 2017. Its trial balance before Prepare adjusment on May 31 is as follows Post, ai triel bala stalee SKYLINE MOTEL Trial Balance May 31, 2017 Account Number 101 126 130 140 141 149 201 208 275 Debit Credit as Supplies Prepaid Insurance Land 3,500 2,080 2,400 12,000 60,000 15,000 Equipment Accouns Pavable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Advertising Expense Salaries and Wages Expensc Utilities Expense 11,180 3,300 40,000 35,000 10,300 429 610 600 3,300 900 $99,780 732 99,780 In addition ose accounts listed ohe trial balanc the chart of accounts for Sky line Motel also contais e ollowng accounts and aceunt numbers: No. 142 Accu mulated Deprecati Buildings, No. 150 Acculed DeprecinEpment No. 212 Salaries and Wages Payable, No. 230 nterest Pavable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense Other data: . Prepaid insurane is a -ycar policy staing May 1. 2017 2. A count of suples shows $750 of unsed spplies on May 31 3. Anual depreciato is $3,000 on he buildings and S1,500 o equipment 4. The martgage interest rale is 12%. (The mor:gage was taken oul on May 1 .) 5. Tw-thirds of the uncarned ren revenue hs ben carned 6. Salaries oi S750 arc accrued and unpaid at May 31