Sheffield Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Sheffield Corp. Trial Balance May 31, 2022 ccount Number Debit Credit 101 Cash $ 3,850 126 Supplies 2,294 130 Prepaid Insurance 2,640 140 Land 13,200 141 Buildings 66,000 149 Equipment 15,600 200 Notes Payable $44,000 201 Accounts Payable 12,304 208 Unearned Rent Revenue 3,630 311 Common Stock 38,500 10.430 429 Rent Revenue 610 Advertising Expense 660 726 Salaries and Wages Expense 3,630 990 732 Utilities Expense $108,864 $108,864