The Solo Hotel opened for business on May 1, 2014. Here is its trial balance before adjustment on May 31. SOLO HOTEL trial Balance May 31, 2014 other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,077 of unused supplies on May 31. 3. (a) Annual depreciation is $4,200 on the building, (b) Annual depreciation is $4,080 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,581 has been earned. 6. Salaries of $747 are accrued and unpaid at May 31