Sandhill's Hotel opened for business on May $1,2022.$ Its trial balance before adjustment on May $31$ is as follows.

$\backslash$table$[[,\backslash$table$[[$SANDHILL$\text{'}$S HOTEL$],[$Trial Balance$],[$May $31,2022]],,],[$Account Number,,Debit,Credit$],[101,$Cash,$$3,400,],[126,$Supplies,$2,150,],[130,$Prepaid Insurance,$3,000,],[140,$Land,$13,000,],[141,$Buildings,$60,200,],[149,$Equipment,$15,000,],[200,$Notes Payable,,$$40,000$