The Ritz Hotel opened for business on May 1, 2018. Its trial balance before adjustment on May 31 is as follows. + Ritz Hotel Trial Balance 31-May Account Number Account title Debit Credit 101 Cash $3,500 126 Supplies 2,080 130 Prepaid Insurance 2,400 140 Land 12,000 141 Building 60,000 149 Equipment 15,000 201 Account payable 4,800 208 Unearned Rent Revenue 3,300 275 Mortgage payable 40,000 301 Common stock 41 380 429 Rent Revenue 10,300 610 Advertising Expense 600 725 Salaries and wages Expense 3300 732 Utilities Expense 900 Total 599.780 $99 780 732 Utilities Expense 3300 900 Total $99,780 $99.780 O A. Accumulated depreciation Equipment 1,500(Dr) Depreciation expense 1,500 (Cr). O B. Depreciation expense 1,500 (Dr) Accumulated depreciation Equipment 1,500(Cr) OC. Depreciation expense 125 (Dr) Accumulated depreciation Equipment 125(0) O D. Accumulated depreciation Equipment 125(Dr) Depreciation expense 125 (Cr)