Wildhorse's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. WILDHORSE'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,600 126 Supplies 2,000 130 Prepaid Insurance 1,800 140 Land 12,000 141 Buildings 62,000 149 Equipment 14,400 200 Notes Payable $40,000 201 Accounts Payable 4,900 208 Unearned Rent Revenue 3,000 301 Owner's Capital 41,200 429 Rent Revenue 11,400 610 Advertising Expense 550 726 Salaries and Wages Expense 3,200 732 Utilities Expense 950 $100,500 $100,500 In addition to those accounts listed on the trial balance, the chart of accounts for Wildhorse's Hotel 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 $800 of unused supplies on May 31. 3. Annual depreciation is $3,720 on the buildings and $1,440 on equipment. 4. The note payable interest rate is 6%. (The note was taken out on May 1 and will be repaid along with interest in 1 year.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $800 are unpaid and unrecorded at May 31. Prepare a balance sheet at May 31. (List Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.) WILDHORSE'S HOTEL Balance Sheet Assets $ $