The Splish Brothers Inc. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Splish Brothers Inc. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,340 126 Supplies 2,588 130 Prepaid Insurance 2,976 140 Land 14,880 141 Buildings 74,400 149 Equipment 17,280 200 Notes Payable $49,600 201 Accounts Payable 13,872 208 Unearned Rent Revenue 4,092 311 Common Stock 43,400 429 Rent Revenue 11,452 610 Advertising Expense 744 726 Salaries and Wages Expense 4,092 732 Utilities Expense 1,116 $122,416 $122,416 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, 2022. 2. A count of supplies shows $930 of unused supplies on May 31. 3. Annual depreciation is $3,720 on the buildings and $1,728 on equipment. 4. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31. Prepare an adjusted trial balance on May 31. Splish Brothers Inc. Adjusted Trial Balance 19 $ Debit $ Credit