Pharoah's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. PHAROAH'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,400 126 Supplies 2,150 130 Prepaid Insurance 2,280 157 Equipment 86,520 201 Accounts Payable $4,900 301 Owner's Capital 84.100 400 Service Revenue 10,150 610 Advertising Expense 550 726 Salaries and Wages Expense 3,300 732 Utilities Expense 950 $99,150 $99,150 In addition to those accounts listed on the trial balance, the chart of accounts for Pharoah's Hotel also contains the following accounts and account numbers: No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a one-year policy starting May 1, 2022. 2. A count of supplies shows $1,000 of unused supplies on May 31. 3. Annual depreciation is $2,880 on equipment. 4. Salaries of $800 are earned and unpaid at May 31. No. Date Account Titles and Explanation Debit Credit May 1 31 May 2 31 May 3. 31 May A 31 Taland Media Wey College Teppi R 40 & 5 6 7 8 t T G Y U I - c V B N M 6 K duate > + P A L curi 2 Dause enter Cash No. 101 Date Explanation Ref. Debit Credit Balance May 31 Balance Supplies No. 126 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 31 Prepaid Insurance No. 130 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 01 Equipment No. 157 Date Explanation Ref. Debit Credit Balance PHAROAH'S HOTEL Adjusted Trial Balance AA Debit $ Credit