Account Number
101
126
130
140
141
149
201
208
275
301
429
610
726
732
Cash
Supplies
Prepaid Insurance
Land
Buildings
Equipment
Accounts Pavable
Unearned Rent Revenue
Mortgage Payable
Owner's Capital
Rent Revenue
Advertising Expense
Salaries and Wages Expense
Utilities Expense
Debit
$ 3,500
2,080
2,400
12,000
60,000
15,000
Credit
Pret
DOSi
statt
(LO
GL
$ 4,800
3.300
40,000
41.380
10,300
600
3.300
900
$99,780
$99,780
In addition to those accounts listed on the trial balance, the chart of accounts for Mac's Motel 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, 2017.
2. A count of supplies shows $750 of unused supplies on May 31.
3. Annual depreciation is $3,000 on the buildings and $1,500 on equipment.
4. The mortgage interest rate is 12%. (The mortgage was taken out on May 1.)
5. Two-thirds of the unearned rent revenue has been earned.
6. Salaries of $750 are accrued and unpaid at May 31