The Blossom Company opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Blossom Company Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,270 126 Supplies 2,546 130 Prepaid Insurance 2,928 140 Land 14,640 141 Buildings 73,200 149 Equipment 17,040 200 Notes Payable $ 48,800 201 Accounts Payable 13,648 208 Unearned Rent Revenue 4,026 311 Common Stock 42,700 429 Rent Revenue 11,306 610 Advertising Expense 732 726 Salaries and Wages Expense 4,026 732 Utilities Expense 1,098 $120,480 $120,480 In addition to those accounts listed on the trial balance, the chart of accounts for Blossom Company 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. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2022. 2. A count of supplies shows $915 of unused supplies on May 31. 3. Annual depreciation is $3,660 on the buildings and $1,704 on equipment. 4. 5. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31.