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

SANDHILL HOTEL Trial Balance May 31, 2022
		Debit			Credit
Cash		$ 2,523
Supplies		2,600
Prepaid Insurance		1,800
Land		15,023
Buildings		72,400
Equipment		16,800
Accounts Payable					$ 4,723
Unearned Rent Revenue					3,300
Mortgage Payable					38,400
Common Stock					60,023
Rent Revenue					9,000
Salaries and Wages Expense		3,000
Utilities Expense		800
Advertising Expense		500
		$115,446			$115,446

Other data:

1.		Insurance expires at the rate of $300 per month.
2.		A count of supplies shows $1,190 of unused supplies on May 31.
3.		(a) Annual depreciation is $3,240 on the building.
		(b) Annual depreciation is $2,640 on equipment.
4.		The mortgage interest rate is 5%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,600 has been earned.
6.		Salaries of $770 are accrued and unpaid at May 31.

Prepare an adjusted trial balance on May 31.

SANDHILL HOTEL Adjusted Trial Balance choose the accounting period May 31, 2022For the Month Ended May 31, 2022For the Year Ended May 31, 2022
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	$enter a total for the debit column	$enter a total for the credit column