Sheridan's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. SHERIDAN'S HOTEL Trial Balance May 31, 2022 Account Number 101 Debit Credit Cash $3,600 126 Supplies 2.100 130 Prepaid Insurance 1,800 140 Land 14,000 141 Buildings 62,200 149 Equipment 15,000 200 Notes Payable $40,000 201 Accounts Payable 4,700 208 Unearned Rent Revenue. 3,300 301 Owner's Capital 41,100 429 Rent Revenue 14,450 610 Advertising Expense 550 726 732 Salaries and Wages Expense Utilities Expense 3,400 900 $103,550 $103,550 In addition to those accounts listed on the trial balance, the chart of accounts for Sheridan's Hotel 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.