Trial Balance May 31, 2015 Account Number 101 126 130 Debit Credit Cash $ 3,486 Supplies 2,062 Prepaid Insurance 1,944 140 Land 14,910 141 Buildings 60,480 149 Equipment 14,880 201 Accounts Payable $ 11,837 208 Unearned Rent Revenue 3,180 275 Mortgage Payable 40,000 301 Common Stock 35,519 429 Rent Revenue 11,970 610 Advertising Expense 580 726 732 Salaries and Wages Expense 3,258 Utilities Expense 906 $102,506 $102,506 In addition to those accounts listed on the trial balance, the chart of accounts for Skyline Motel 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, 2015. 2. A count of supplies shows $723 of unused supplies on May 31. 4. 5. 3. Annual depreciation is $3,024 on the buildings and $1,488 on equipment. Two-thirds of the unearned rent revenue has been earned. The mortgage interest rate is 12%. (The mortgage was taken out on May 1.) 6. Salaries of $756 are accrued and unpaid at May 31.