The following is the unadjusted trial balance for Casa Suites Ltd$.$ at its year end, March $31,2024.$ The company adjusts its accounts monthly.$$Debit$$Credit$$Cash$$40,000$Accounts receivable$26,000$Supplies$7,240$Prepaid insurance$6,000$Land$230,000$Buildings$187,200$Accumulated depreciation$$buildings$ $61,360$Furniture$54,000$Accumulated depreciation$$furniture$35,500$Accounts payable$7,625$Deferred revenue$75,000$Mortgage payable, due $2028147,000$Common shares$75,000$Retained earnings$50,000$Dividends declared$15,000$Rent income$300,399$Salaries expense$99,000$Utilities expense$45,000$Depreciation expense$27,900$Interest expense$8,900$Insurance expense$1,200$Advertising expense$944$Income tax expense$3,500$ $$751,884$$$751,884$Additional information:

The furniture has an estimated useful life of nine years and straight$-$line depreciation is applied. The March utility bill of $$2,360$ has not yet been recorded or paid.A count of supplies shows $$4,500$ of supplies on hand on March $31.$ Salaries of $$10,000$ are unpaid at March $31.$ Interest on the mortgage payable is $$785$ for the month of March and due April $2.$ On March $31,$ Casa Suites earned $$2,870$ of rent from customers who are currently staying at the suites. The customers will pay the amount owing only when they check out. On March $15,$ a local organization contracted with Casa Suites to rent one of its executive suites for six months, starting July $1,$ at a rate of $$4,500$ per month. An advance payment equal to $50\%$ of the rent was paid on March $27$ and credited to Rent Income. Customers must pay a $$250$ deposit if they want to book a room in advance during the peak period. An analysis of these bookings indicates that $300$ deposits were received and credited to Deferred Revenue. By March $31,$ only $20\%$ of the deposits were earned. An annual insurance policy was purchased for the first time on January $1,2024,$ for $$7,200$ cash. The buildings have an estimated useful life of $15$ years and straight$-$line depreciation is applied. Additional income tax is estimated to be $$1,750.$