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Mac's Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as follows. MAC'S MOTEL. Trial Balance May 31, 2017 Account Number Debit Credit 3,500 Cash 101 126 Supplies 2,080 Prepaid Insurance 130 2,400 Land 140 12,000 141 60,000 Buildings Equipment 149 15,000 4,800 201 Accounts payable Unearned Rent Revenue 3,300 208 Mortgage Payable 275 40,000 Owner's Capital 41,380 301 10,300 429 Rent Revenue Advertising Expense 610 600 Salaries and Wages Expense 3,300 726 732 Utilities Expense 900 $99,780 $99,780 In addition to those accounts listed on the trial balance, the chart of accounts for Mac's Motel also contains the following accounts and account numbers: No. 142 Accumulated Depreciation Buildings, No. 1 50 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