The Moto Hotel opened for business on May $1,2017.$ Here is its trial balance before adjustment on May $31.$

$\backslash$table$[[\backslash$table$[[$MOTO HOTEL$],[$Trial Balance$],[$May $31,2017]]],[,$Debit,Credit$],[$Cash$,$$$2,443,],[$Supplies$,2,600,],[$Prepaid Insurance,$1,800,],[$Land$,14,943,],[$Buildings$,72,400,],[$Equipment$,16,800,],[$Accounts Payable,,$$4,643$