The Blue Hotel Ltd$.$ opened for business on May $1,20$XX$.$ Here is its trial balance before adjustment on May $31.$

Other data:

Insurance expires at the rate of $$450$ per month.

A count of supplies shows $$1,170$ of unused supplies on May $31.$

Annual depreciation is $$3,456$ on the building and $$3,288$ on equipment.

The mortgage interest rate is $6\%.($The mortgage was taken out on May $1.)$

Unearned rent of $$2,740$ has been earned.

Salaries of $$1,020$ are accrued and unpaid at May $31.$

Prepare an adjusted trial balance on May $31.$

BLUE HOTEL LTD$.$

Adjusted Trial Balance

Debit

Credit

$

$