126 Problem 3-02A a-d (Part Level Submission) Cullumber's Hotel opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. CULLUMBER'S HOTEL Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash $ 3,400 Supplies 2,050 130 Prepaid Insurance 1,800 Land 13,000 Buildings 58,800 Equipment 15,600 Accounts Payable $ 4,900 Unearned Rent Revenue 3,000 Mortgage Payable 40,000 Owner's Capital 41,000 Rent Revenue 10,500 Advertising Expense 600 Salaries and Wages Expense 3,200 Utilities Expense 950 $99,400 $99,400 In addition to those accounts listed on the trial balance, the chart of accounts for Cullumber's Hotel also contains the following a 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, 2020. PLUS