Problem 3-2A Mac's Motel opened for business on May 1, 2017. Its tria balance before adjustment on May 31 is as follows. MAC'S MOTEL Trial Balance May 31, 2017 Account Number 101 126 130 140 141 149 201 208 275 301 429 610 726 732 Debit Credit s 3,400 2,000 1,800 12,000 58,800 14,400 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 4,700 3,000 40,000 41,000 8,300 550 3,200 850 $97,000 97 $97,000 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. 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