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				Debit		Credit
101		Cash		$ 3,482
126		Supplies		2,146
130		Prepaid Insurance		2,184
140		Land		13,720
141		Buildings		59,040
149		Equipment		15,240
201		Accounts Payable				$ 11,256
208		Unearned Rent Revenue				3,300
275		Mortgage Payable				40,000
301		Common Stock				35,606
429		Rent Revenue				10,476
610		Advertising Expense		630
726		Salaries and Wages Expense		3,307
732		Utilities Expense		889
				$100,638		$100,638

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 DepreciationBuildings, No. 150 Accumulated DepreciationEquipment, 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:

1.

Prepaid insurance is a 1-year policy starting May 1, 2015.

2.

A count of supplies shows $740 of unused supplies on May 31.

3.

Annual depreciation is $2,952 on the buildings and $1,524 on equipment.

4.

The mortgage interest rate is 12%. (The mortgage was taken out on May 1.)

5.

Two-thirds of the unearned rent revenue has been earned.

6.

Salaries of $770 are accrued and unpaid at May 31.

Prepare an adjusted trial balance on May 31.

SKYLINE MOTEL Adjusted Trial Balance May 31, 2015
	Debit	Credit
	$	$
	$	$