The Cullumber Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. CULLUMBER HOTEL Trial Balance May 31, 2022 Debit Credit Cash $2,313 Supplies 2,600 Prepaid Insurance 1,800 Land 14,813 Buildings 67,600 Equipment 16,800 Accounts Payable Unearned Rent Revenue Mortgage Payable $ 4,513 3,300 33,600 Common Stock 59,813 Rent Revenue 9,000 Salaries and Wages Expense 3,000 Utilities Expense 800 Advertising Expense 500 $110,226 $110,226 Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shows $1,200 of unused supplies on May 31. 3. (a) Annual depreciation is $3,000 on the building. 4. (b) Annual depreciation is $2,400 on equipment. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,650 has been earned. 6. Salaries of $690 are accrued and unpaid at May 31. Cash Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Revenue Salaries and Wages Payable Interest Payable Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense Interest Expense Insurance Expense Advertising Expense Interest Expense Insurance Expense Supplies Expense Depreciation Expense