The Skyline Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as follows. SKYLINE MOTEL Trial Balance May 31, 2017 Account Number 101 126 130 140 141 149 201 208 275 311 429 610 726 732 Debit Credit $3,400 2,150 1,800 14,000 60,700 15,100 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Advertising Expense Salarie and Wages Expense Utilities Expense 11,800 3,000 40,000 35,900 11,150 550 3,300 850 $101,850 $101,850 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