(a) Journalize the adjusting entries on May 31

The Sheridan Company opened for business on May 1,2022. Its trial balance before adjustment on May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Sheridan Company also contains the following accounts and account numbers: No 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depredistion-Ecuipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable. No. 619 Depreciation Expense. No. 631 Supplies Expense, Na. 718 interest Expense, and No, 722 Insurance Expense. Otherdata: 1. Prepaid insurance is a 1-year policy starting May 1,2022. 2. A count of supplies shows $675 of unused supplies on May 31 3. Annual depreciation is $2,700 on the bullings and $1,320 on ecuipment 4. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years) 5. Two-thirds of the unearned rent revenue has been earned. 6. Saharies and wages of $885 are unpaid and unrecorded at May 31 Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) 2. May 3. 31 4. 31 5. May 6. 31