Steps for

Utilities Expense

$\frac{950}{(\text{\$}103,100{)}_{?}}=$$$103,{100}_{?}=$$$10n_{?}$

In addition to those accounts listed on the trial balance, the chart of accounts for Ivanhoe'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:

Prepaid insurance is a $1-$year policy starting May $1,2022.$

A count of supplies shows $$800$ of unused supplies on May $31.$

Annual depreciation is $$3,744$ on the buildings and $$1,440$ on equipment.

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.$)$

Two$-$thirds of the unearned rent revenue has been earned.

Salaries and wages of $$800$ are unpaid and unrecorded at May $31.$

$($a$)$