The Wildhorse Hotel opened for business on May 1, 2025. Here is its trial balance before adjustment on May 31. 3. Depreciation Expense Accumulated Depreciation-Buildings (To record depreciation on buildings) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation on equipment) 4. Interest Expense Interest Payable 5. nearned Rent Revenue Rent Revenue 6. Salaries and Wages Expense Salaries and Wages Payable eTextbook and Media Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,160 of unused supplies on May 31 . 3. Annual depreciation is $3,600 on the building and $3,000 on equipment. 4. The notes payable interest rate is 6%. (The note was taken out on May 1 and has a 1-year life. Interest and prir repaid at the maturity of the note.) 5. Unearned rent of $2,530 has been earned. 6. Salaries of $830 are accrued and unpaid at May 31. No. Account Titles and Explanation Debit Credit 1. Insurance.Expense 450 Prepaid Insurance 2. Supplies Expense Supplies 3. Depreciation Expense Accumulated Depreciation-Buildings (To record depreciation on buildings) Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation on equipment) 4. Interest Expense Interest Payable 5. Unearned Rent Revenue