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 Credit Debit $ 2,343 2,600 1,800 14,843 67,600 16,800 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense $ 4,543 3,300 33,600 59,843 9,000 3,000 800 500 $110,286 $110,286 Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies Shows $1,050 of unused supplies on May 31. 3. (a) Annual depreciation is $3,120 on the building. b) Annual depreciation is $2,520 on equipment. 4. The mortgage interest rate is 6%. The mortgage was taken out on May 1.) 5. Uneamed rent of $2,530 has been earned. 6. Salaries of $810 are accrued and unpaid at May 31. No Account Titles and Explanation 1. Insurance Expense Prepaid Insurance 2. Supplies Expense Supplies 3(a). Depreciation Expense Accumulated Depreciation-Buildings 3(b). Depreciation Expense ninda IULIDDON Accumulated Depreciation-Equipment Interest Expense 5. Unearned Rent Revenue Rent Revenue Salaries and Wages Expense Salaries and Wages Payable SHOW LIST OF ACCOUNTS