The Splish Brothers Inc. opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. Splish Brothers Inc. Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $ 3,600 126 Supplies 2,000 130 Prepaid Insurance 1,800 140 Land 14,000 141 Buildings 59,600 149 Equipment 14,800 201 Accounts Payable $ 11,800 208 Unearned Rent Revenue 3,000 275 Mortgage Payable 40,000 311 Common Stock 35,600 311 Common Stock 35,600 429 Rent Revenue 10,100 610 Advertising Expense 650 726 Salaries and Wages Expense 3,200 732 Utilities Expense 850 $100,500 $100,500 In addition to those accounts listed on the trial balance, the chart of accounts for Splish Brothers Inc. 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: 1. Prepaid insurance is a 1-year policy starting May 1, 2020. 2. A count of supplies shows $700 of unused supplies on May 31. 3. Annual depreciation is $2,976 on the buildings and $1,476 on equipment. 3. 4. Annual depreciation is $2,976 on the buildings and $1,476 on equipment. 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 $700 are accrued and unpaid at May 31. Prepare an adjusted trial balance on May 31. (Round answers to O decimal places, e.g. 5,275.) Splish Brothers Inc. Adjusted Trial Balance Debit A Credit Totals A