The Blue Spruce Corp. opened for business on May 1, 2022. Its trial balance before adjustment...

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The Blue Spruce Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Blue Spruce Corp. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,200 126 Supplies 2.504 130 Prepaid Insurance 2,880 140 Land 14,400 141 Buildings 72,000 149 Equipment 16,800 200 Notes Payable $48,000 201 Accounts Payable 13,424 208 Unearned Rent Revenue 3,960 42,000 311 Common Stock 11.160 . 429 Rent Revenue 610 Advertising Expense 720 726 Salaries and Wages Expense 3.960 732 Utilities Expense 1,080 $118.544 $118.544 In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Corp. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment. The Blue Spruce Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Blue Spruce Corp. Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $4,200 126 Supplies 2.504 130 Prepaid Insurance 2,880 140 Land 14,400 141 Buildings 72,000 149 Equipment 16,800 200 Notes Payable $48,000 201 Accounts Payable 13,424 208 Unearned Rent Revenue 3,960 42,000 311 Common Stock 11.160 . 429 Rent Revenue 610 Advertising Expense 720 726 Salaries and Wages Expense 3.960 732 Utilities Expense 1,080 $118.544 $118.544 In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce Corp. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment.