The Blue Spruce Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows.

Blue Spruce Corp. Trial Balance May 31, 2022
Account Number				Debit		Credit
101		Cash		$ 4,200
126		Supplies		2,504
130		Prepaid Insurance		2,880
140		Land		14,400
141		Buildings		72,000
149		Equipment		16,800
200		Notes Payable				$ 48,000
201		Accounts Payable				13,424
208		Unearned Rent Revenue				3,960
311		Common Stock				42,000
429		Rent Revenue				11,160
610		Advertising Expense		720
726		Salaries and Wages Expense		3,960
732		Utilities Expense		1,080
				$118,544		$118,544

In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Corp. also contains the following accounts and account numbers: No. 142 Accumulated DepreciationBuildings, No. 150 Accumulated DepreciationEquipment, 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 $900 of unused supplies on May 31.
3.		Annual depreciation is $3,600 on the buildings and $1,680 on equipment.
4.		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.)
5.		Two-thirds of the unearned rent revenue has been earned.
6.		Salaries and wages of $885 are unpaid and unrecorded at May 31.

The Blue Spruce Corp.opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows Blue Spruce Corp. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,200 126 Supplies 2.504 130 Prepaid Insurance 2,880 140 Land 14.400 141 Buildings 72.000 149 Equipment 16,800 200 Notes Payable $ 48,000 201 13.424 Accounts Payable 3.960 208 Unearned Rent Revenue 42.000 311 Common Stock 11.160 429 Rent Revenue 720 610 Advertising Expense 3.960 726 Salaries and Wages Expense 1.080 732 Utilities Expense $118.544 $118.544 In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Corp. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment Bramble Corp Encome Statement Prepare retained earning statement for the month of May 31 Bramble Corp Retained Earnings Statement Bramble Corp Balance Sheet Assets Uabilities and Stockholders' Equity Labilities and Stockholders' Equity Date Account Titles and Explanation Debit Credit May Insurance Expense 240 31 Prepald Insurance 240 May Supplies Experise 1,604 31 1604 Supplies 440 May 31 Depreciation Expense 300 Accumulated Depreciation Buildings 140 Accumulated Depreciation Equipment 480 May Interest Expense 31 480 Interest Payable 2.640 May 31 Unearned Rent Revenue 2640 Rent Revenue 885 May Salaries and Wages Expense 31 895 Salaries and Wages Payable Cash No. 101 Date Explanation Ref Debit Credit Credit Balance May 31 Balance Supplies No. 126 Date Explanation Ref Debit Credit Balance Balance May 31 2504 May 31 900 Adjusting 31 1.004 No. 130 Prepaid Insurance Debit Credit Balance Date Ref Explanation 2000 May 31 Balance 240 2500 May 31 Adjusting 31 No. 140 Land Credit Balance Debit Date Ref Explanation 14.400 May 31 Balance No. 141 Buildings Credit Balance Ref Debit Date Explanation 2000 May 31 Balance No. 142 Accumulated Depreciation- Buildings MacBook Pro Accumulated Depreciation- Buildings No. 142 Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 300 300 Equipment No. 149 Date Explanation Ref Debit Credit Balance May 31 Balance 16100 Accumulated Depreciation- Equipment No. 150 Date Explanation Ref Debit Balance Credit May 31 140 Adjusting J1 No. 200 Notes Payable Credit Balance Date Explanation Ref Debit 000 May 31 Balance No. 201 Accounts Payable Credit Balance Debit Date Ref Explanation 13AM May 31 Balance No. 208 Unearned Rent Revenue Credit Balance Ref Debit Date Explanation Balance May 31 Unearned Rent Revenue No. 208 Date Explanation Ref Debit Credit Balance May 31 Balance 90 Adjusting May 31 31 1120 2640 No. 212 Salaries and Wages Payable Date Explanation Ref Debit Credit Balance 885 BBS May 31 Adjusting 31 No. 230 Interest Payable Credit Balance Debit Date Explanation Ref 480 480 Adjusting 31 May 31 No. 311 Common Stock Credit Balance Debit Ref Date Explanation 12.000 May 31 Balance No. 429 Rent Revenue Credit Balance Debit Ref Date Explanation 11. 180 Balance May 31 2640 13300 31 May 31 Adjusting No. 610 Advertising Expense manca Advertising Expense No. 610 Date Explanation Ref Debit Credit Balance 720 May 31 Balance No. 619 Depreciation Expense Date Credit Balance Explanation Ref Debit 40 May 31 Adjusting 440 31 No. 631 Supplies Expense Credit Balance Debit Date Ref Explanation 1604 31 Adjusting May 31 No. 718 Interest Expense Balance Debit Credit Credit Ref Date Explanation 180 480 31 May 31 Adjusting No. 722 Insurance Expense Balance Credit Ref Debit Date Explanation 240 240 21 May 31 Adjusting No. 726 Salaries and Wages Expense Balance Credit Ref Debit Date Explanation 31960 Balance May 31 184 Salaries and Wages Expense No. 726 Date Explanation Ref Debit Credit Balance May 31 Balance 3.960 May 31 Adjusting 21 885 4845 No. 732 Utilities Expense Date Credit Balance Explanation Ref Debit 1080 May 31 Balance Blue Spruce Corp. Adjusted Trial Balance May 31, 2022 Debit Credit Cash 4.200 Supplies 900 Prepaid insurance 2.640 land 14,400 72.000 Buildings 300 Accumulated Depreciation Buildings 48.000 Notes Payable 16 800 Equipment 140 Accumulated Depreciation Equipment 13424 Accounts Payable 1,320 Uneamed Rent Revenue 885 Salaries and Wages Payable Interest Payable 490 Common Stock 42.000 Rent Revende 10.800 Advertising Expense 720 440 Depreciation Expense 1.604 Supplies Expense 480 Interest Expense 240 Insurance Expense 4.845 Salaries and Wages Expense 1.080 Utilities Expense 120 349 $ 1201349 Totals