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 Credit Account Number 101 Debit $3,640 2,168 2,496 126 130 140 12,480 141 62,400 14,880 149 200 Cash Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 201 208 $ 41,600 11,632 3,432 36,400 9,992 311 429 610 726 732 624 3,432 936 $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. 2. 3. Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $780 of unused supplies on May 31. 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.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $885 are unpaid and unrecorded at May 31. 4. 5. 6. No. Date Account Titles and Explanation Debit Credit 1 May 31 2 May 31 3. May 31 4 May 31 5. May 31 6. May 31 No. 101 Balance Ref Debit Credit No. 126 Balance Ref Debit Credit J1 No. 130 Balance Ref Debit Credit Cash Date Explanation May 31 Balance Supplies Date Explanation May 31 Balance May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance May 31 Adjusting Land Date Explanation May 31 Balance Buildings Date Explanation May 31 Balance Accumulated Depreciation- Buildings Date Explanation May 31 Adjusting J1 No. 140 Balance Ref Debit Credit No. 141 Balance Ref Debit Credit No. 142 Ref Debit Credit Balance 31 Ref Debit No. 149 Balance Credit No. 150 Ref Debit Credit Balance J1 Ref Debit No. 200 Balance Credit Ref No. 201 Balance Debit Credit Equipment Date Explanation May 31 Balance Accumulated Depreciation- Equipment Date Explanation May 31 Adjusting Notes Payable Date Explanation May 31 Balance Accounts Payable Date Explanation May 31 Balance Unearned Rent Revenue Date Explanation May 31 Balance May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Interest Payable Date Explanation Adjusting Ref Debit Credit No. 208 Balance 31 Ref Debit Credit No. 212 Balance 01 Ref Debit Credit No. 230 Balance May 31 31 No. 311 Balance Ref Debit Credit No. 429 Balance Ref Debit Credit 1 No. 610 Balance Ref Debit Credit Common Stock Date Explanation May 31 Balance Rent Revenue Date Explanation May 31 Balance May 31 Adjusting Advertising Expense Date Explanation May 31 Balance Depreciation Expense Date Explanation May 31 Adjusting Supplies Expense Date Explanation May 31 Adjusting Interest Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting No. 619 Balance Ref Debit Credit 31 No. 631 Balance Ref Debit Credit 31 Credi No. 718 Balance Ref Debit Credit 1 No. 722 Balance Ref Debit Credit 31 No. 726 Balance Ref Debit Credit Salaries and Wages Expense Date Explanation May 31 Balance May 31 Adjusting Utilities Expense Date Explanation May 31 Balance 31 No. 732 Balance Ref Debit Credit Adjusted Trial Balance Debit Credit $ Bramble Corp. Income Statement Prepare a retained earnings statement for the month of May 31. Bramble Corp. Retained Earnings Statement $ Bramble Corp. Balance Sheet Assets Liabilities and Stockholders' Equity $ $