The Bramble Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Bramble Corp. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,640 126 Supplies 2.168 130 Prepaid Insurance 2496 140 Land 12.480 141 Buildings 62.400 149 Equipment 14,880 200 Notes Payable $41,600 201 Accounts Payable 11,632 208 Unearned Rent Revenue 3,432 311 Common Stock 36.400 429 Rent Revenue 9.992 610 Advertising Expense 624 726 Salaries and Wages Expense 3432 332 732 Utilities Expense 936 $103,056 $103,056 In addition to those accounts listed on the trial balance, the chart of accounts for Bramble Corp. 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 $780 of unused supplies on May 31 3. Annual depreciation is $3,120 on the buildings and $1,488 on equipment. 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.) 4. 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31