A pedestrian was in a hurry, and he crossed the street in the middle of the block rather than walking to the corner
crosswalk. A police officer stopped the pedestrian and asked
to see his driver's license or identification card. The
pedestrian did not have either. When he told the officer this,
she said, "All right, I'm taking you in for jaywalking," and
seized the pedestrian's wrist, twisting it up and behind him in
a personnel control lock. A black belt in judo, the pedestrian
easily slipped the officer's grasp. The officer pulled her baton
from her belt and attempted to strike the pedestrian, who
moved swiftly to the side, chopped at her arm, and caused
the baton to fall from her grasp to the pavement. At that
point two other officers arrived on the scene and arrested the
pedestrian.

He 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 $ 2,283 supplies 2,600 prepaid insurance 1,800 land 14,783 buildings 72,400 equipment 16,800 accounts payable $ 4,483 unearned rent revenue 3,300 mortgage payable 38,400 common stock 59,783 rent revenue 9,000 salaries and wages expense 3,000 utilities expense 800 advertising expense 500 $114,966 $114,966 other data: 1. insurance expires at the rate of $360 per month. 2. a count of supplies shows $1,050 of unused supplies on may 31. 3. (a) annual depreciation is $2,760 on the building. (b) annual depreciation is $2,160 on equipment. 4. the mortgage interest rate is 5%. (the mortgage was taken out on may 1.) 5. unearned rent of $2,580 has been earned. 6. salaries of $810 are accrued and unpaid at may 31