Prepare an adjusted trial balance at May 31, ORIOLE LODGE LTD. Adjusted Trial Balance May 31, 2021 Debit Credit Cash 6293 Accounts Receivable 14209 Supplies 1277 Prepaid Insurance 3960 Land 96010 Buildings 184800 Furniture 32400 Accumulated Depreciation - Buildings 23870 Accumulated Depreciation Furniture 21740 Accounts Payable 10772 Salarios Payable 1490 Interest Payable 770 Income Tax Payable 1080 1080 Income Tax Payable Deferred Revenue 18074 Mortgage Payable 132000 Common Shares 60000 Retained Earnings 42410 Rent Income 201458 Dividends Declared 1950 Salaries Expense 100000 Utilities Expense 28412 Interest Expense 9570 Insurance Expense 7920 Advertising Expense 980 Supplies Expense 3513 Depreciation Expense 14510 Income Tax Expense 7860 Totals $ 513664 $ 513664 ORIOLE LODGE LTD. Statement of Changes in Equity Year Ended May 31, 2021 Common Shares Retained Earnings Total Equity $ C $ I