SANDHILL HOTEL Trial Balance May 31, 2022
		Debit			Credit
Cash		$ 2,463
Supplies		2,600
Prepaid Insurance		1,800
Land		14,963
Buildings		71,200
Equipment		16,800
Accounts Payable					$ 4,663
Unearned Rent Revenue					3,300
Mortgage Payable					37,200
Common Stock					59,963
Rent Revenue					9,000
Salaries and Wages Expense		3,000
Utilities Expense		800
Advertising Expense		500
		$114,126			$114,126

Other data:

1.		Insurance expires at the rate of $360 per month.
2.		A count of supplies shows $1,070 of unused supplies on May 31.
3.		(a) Annual depreciation is $3,000 on the building.
		(b) Annual depreciation is $2,400 on equipment.
4.		The mortgage interest rate is 6%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,510 has been earned.
6.		Salaries of $860 are accrued and unpaid at May 31.

Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries. (Post entries in the order of journal entries presented in the previous question.)

Cash Supplies Prepaid Insurance 30 Land Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Rant Revenue Salaries and Wagas Payable Interest Payable Martgage Payable Common Stock Rent Revue >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> Salaries and Waga Expan Utilities Expan Advertising Internet Expanes Insurance Expense Supplies Expanse Depreciation Expanse