The Sheffield Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Sheffield Corp. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3.8507 126 Supplies 2,294 130 Prepaid Insurance 2,640 140 Land 13,200 141 Buildings 66,000 149 Equipment 15,600 200 Notes Payable $44,000 201 Accounts Payable 12,304 208 Unearned Rent Revenue: 3,630 311 Common Stock 38,500 429 Rent Revenue 10,430 610 Advertising Expense 660 726 Salaries and Wages Expense. 3,630 732 Utilities Expense 990 $108,864 $108,864 In addition to those accounts listed on the trial balance, the chart of accounts for Sheffield Corp. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense.