610 650 726 Advertising Expense Salaries and Wages Expense Utilities Expense 3,400 732 850 $ 102,250 $ 102.250 In addition to those accounts listed on the trial balance, the chart of accounts for Blossom Company 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 Payble. No. 619 Depreciation Expense, No.631 Supplies Expense. No 718 Interest Expense and No 722 Insurance Expense. Other data 1 122 3 Prepaid insurance is a 1-year policy starting May 1, 2020 Acount of supplies shows $ 900 of unused supplies on May 31, Annual depreciation is $3,024 on the buildings and 5 1,548 on equipment The mortgage interest rate is 12%. The mortgage was taken out on May 2.) Two thirds of the uneared rent revenue has been earned Sataries of $ 700 are accrued and unpaid M May 31 4 5 6 Debit Credit No. Date Account Titles and Explanation 150 1 May 31 Insurance Expense 150 Prepaid Insurance 1250 2 May 31 Supplies Expense 1250 Supplies 3. May 31 Depreciation Expense 383 252 Accumulated Depreciation Buildings 129 Accumulated Depreciation Equipment 4 May 31 Interest Expense 400 Interest Payable 400 400 4. May 31 Interest Expense 400 Interest Payable . May 31 2133 5. Unearned Rent Revenue 2133 Rent Revenue 6. May 31 Salaries and Wages Expense 700 700 Salaries and Wages Payable Prepare a ledger using the three-column form of account. Enter the trial balance amounts and post sthe adjusting entries. (Post entries in the order of journal entries posted in the previous part of the question. Round answers to decimal places, eg. 5,275.) No. 101 Cash Date Explanation Ref Debit Credit Balance May 31 Balance No. 126 Supplies Date Explanation Ref Debit Balance Credit May 31 Balance 31 May 31 Adjusting Prepaid Insurance Date Explanation No. 130 Ref Debit Credit Balance May 31 Balance May 31 Adjusting 31 No. 140 Land No. 140 Land Credit Balance Explanation Ref Debit Date May 31 Balance No. 141 Buildings Date Balance Explanation Ref Debit Credit May 31 Balance No. 142 Accumulated Depreciation- Buildings Date Explanation Balance Ref Debit Credit May 31 Adjusting 31 No. 149 Equipment Date Explanation Balance Ref Credit Debit May 31 Balance No. 150 Accumulated Depreciation- Equipment Date Explanation Balance Ref Credit Debit No. 150 Accumulated Depreciation- Equipment Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 No. 201 Accounts Payable Date Explanation Ref Debit Credit Balance May 31 Balance No. 208 Unearned Rent Revenue Date Explanation Ref Debit Credit Balance May 31 Balance 01 May 31 Adjusting Salaries and Wages Payable Date Explanation No. 212 Ref Debit Credit Balance May 31 Adjusting 31 Interest Payable No. 230 Data Synetian Pof Debit Chad Ralance No. 230 Interest Payable Date Explanation Balance Ref Credit Debit 31 May 31 Adjusting Mortgage Payable Date Explanation No. 275 Ref Debit Credit Balance No. 311 May 31 Balance Common Stock Date Explanation May 31 Balance Balance Ref Credit Debit No. 429 Rent Revenue Date Explanation Ref Debit Credit Balance May 31 Balance May 31 Adjusting 31 No. 610 Advertising Expense Date Explanation Ref Debit Credit Balance Advertising Expense Date Explanation No. 610 Ref Debit Credit Balance May 31 Balance Depreciation Expense Date Explanation No. 619 Ref Debit Credit Balance May 31 Adjusting J1 Supplies Expense Date Explanation No. 631 Ref Debit Credit Balance May 31 Adjusting 31 Interest Expense Explanation No. 718 Date Ref Debit Credit Balance 31 May 31 Adjusting Insurance Expense Date Explanation No. 722 Ref Debit Credit Balance May 31 Adjusting 31 May 31 Adjusung JI No. 722 Insurance Expense Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 No. 726 Salaries and Wages Expense Date Explanation Ref Debit Credit Balance May 31 Balance I May 31 Adjusting 31 No. 732 Utilities Expense Date Explanation Ref Debit Credit Balance May 31 Balance