The Sunland Company opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Account Number 101 126 130 140 141 149 200 201 208 311 429 610 726 732 Cash Sunland Company Trial Balance May 31, 2022 Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense Debit $ 3,570 2,126 2,448 12,240 61,200 14,640 612 3,366 918 $101.120 Credit $ 40,800 11,408 3,366 35,700 9,846 $101,120