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