The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31. MOTO HOTEL Trial Balance May 31, 2017 Debit Credit Cash $2,343 Supplies 2,600 Prepaid Insurance 1,800 Land 14,843 Buildings 67,600 Equipment 16,800 Accounts Payable $4,543 Unearned Rent Revenue 3,300 Unearned Rent Revenue 3,300 Mortgage Payable 33,600 Common Stock 59,843 Rent Revenue 9,000 Salaries and Wages Expense 3,000 Utilities Expense 800 Advertising Expense 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. 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. 4. (b) Annual depreciation is $2,520 on equipment. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,530 has been earned. 6. Salaries of $810 are accrued and unpaid at May 31. Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries. (Post entries in the order of journal entries presented in the previous question.) Cash Supplies Prenaid Insurance