Problem 4-3A The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31 MOTO HOTEL Trial Balance May 31, 2017 Debit Credit Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense 5 2,443 2,600 1,800 14,943 72,400 16,800 $4,643 3,300 38,400 59,943 9,000 3,000 800 500 $115,286 $115,286 Other data 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,160 of unused supplies on May 31. 3. (a) Annual depreciation is $3,600 on the building (b) Annual depreciation is $3,000 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,530 has been earned 6. Salaries of $830 are accrued and unpaid at May 31 dentify which accoun Cal Supplis Propaid Insurance ts should b clesed on May 31 Buildings Eqaipment Accoures Payable Unearned Martgage Payablo Common Stock Ront Reven Salaris and Wags Expents tdnNs Expinse Advertising Exp Inturast Expr nsiur anca Expri upplis Expanse Dupraciation Expr eRevenue