The Skyline Motel opened for business on May 1, 2015. Its trial balance before adjustment on May 31 is as follows. SKYLINE MOTEL Trial Balance May 31, 2015 Account Number 101 Cash Debit $ 3,486 Credit 126 Supplies 2,062 130 Prepaid Insurance 1,944 140 Land 14,910 141 Buildings 60,480 149 Equipment 14,880 201 Accounts Payable $ 11,837 208 Unearned Rent Revenue 3,180 275 Mortgage Payable 40,000 301 Common Stock 35,519 429 Rent Revenue 11,970 610 Advertising Expense 580 726 Salaries and Wages Expense 3,258 732 Utilities Expense 906 $102,506 $102,506 In addition to those accounts listed on the trial balance, the chart of accounts for Skyline Motel 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. Other data: