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

$\backslash$table$[[,\backslash$table$[[$SUNLAND$\text{'}$S HOTEL$],[$Trial Balance$],[$May $31,2022]],,],[$Account Number,,Debit,Credit$],[101,$Cash,$$3,600,],[126,$Supplies,$2,050,],[130,$Prepaid Insurance,$1,800,],[140,$Land,$14,000,],[141,$Buildings,$61,800,],[149,$Equipment,$15,600,],[200,$Notes Payable,,$$40,000$