Problem 4-3A (Part Level Submission) The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31 MOTO HOTEL Trial Balance May 31, 2017 Debit Credit Cash Supplies Prepaid Insurance Land Buildings s 2,453 2,600 1,800 14,953 72,400 16,800 Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense $4,653 3,300 38,400 59,953 9,000 3,000 800 500 $115,306NST $115,306 Other data 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,120 of unused supplies on May 31. 3. (a) Annual depreciation is $3,720 on the building (b) Annual depreciation is $3,120 on equipment. 4, The mortgage interest rate is 5%. (The mortgage was taken out on May i.) s. Unearned rent of $2,580 has been earned 6. Salaries of $820 are accrued and unpaid at May 31 3 4 5 6 8