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