The Oriole Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31.

ORIOLE HOTEL Trial Balance May 31, 2022
		Debit			Credit
Cash		$ 2,333
Supplies		2,600
Prepaid Insurance		1,800
Land		14,833
Buildings		67,600
Equipment		16,800
Accounts Payable					$ 4,533
Unearned Rent Revenue					3,300
Mortgage Payable					33,600
Common Stock					59,833
Rent Revenue					9,000
Salaries and Wages Expense		3,000
Utilities Expense		800
Advertising Expense		500
		$110,266			$110,266

Other data:

1.		Insurance expires at the rate of $450 per month.
2.		A count of supplies shows $1,070 of unused supplies on May 31.
3.		(a) Annual depreciation is $3,840 on the building.
		(b) Annual depreciation is $3,240 on equipment.
4.		The mortgage interest rate is 5%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,630 has been earned.
6.		Salaries of $730 are accrued and unpaid at May 31.

Identify which accounts should be closed on May 31.

Cash		select an option ClosedNot Closed
Supplies		select an option ClosedNot Closed
Prepaid Insurance		select an option ClosedNot Closed
Land		select an option ClosedNot Closed
Buildings		select an option ClosedNot Closed
Equipment		select an option ClosedNot Closed
Accounts Payable		select an option ClosedNot Closed
Unearned Rent Revenue		select an option ClosedNot Closed
Mortgage Payable		select an option ClosedNot Closed
Common Stock		select an option ClosedNot Closed
Rent Revenue		select an option ClosedNot Closed
Salaries and Wages Expense		select an option ClosedNot Closed
Utilities Expense		select an option ClosedNot Closed
Advertising Expense		select an option ClosedNot Closed
Interest Expense		select an option ClosedNot Closed
Insurance Expense		select an option ClosedNot Closed
Supplies Expense		select an option ClosedNot Closed
Depreciation Expense		select an option ClosedNot Closed