The Crane Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. CRANE HOTEL Trial Balance May 31, 2022 Debit Credit Cash Supplies Prepaid Insurance Land Buildings $ 2,593 2,600 1,800 15,093 72,400 Equipment 16,800 Accounts Payable $ 4,793 Unearned Rent Revenue 3,300 Mortgage Payable 38,400 Common Stock 60,093 Rent Revenue 9,000 Salaries and Wages Expense 3,000 Utilities Expense 800 Advertising Expense 500 $115,586 $115,586 Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shows $1,150 of unused supplies on May 31. 3. (a) Annual depreciation is $3,600 on the building. (b) Annual depreciation is $3,000 on equipment. 4. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,630 has been earned. 6. Salaries of $750 are accrued and unpaid at May 31.