Account Number 101 Credit 126 Debit $ 3,600 2,050 2,400 13,000 62,100 14,900 130 140 141 149 201 208 275 301 429 610 726 732 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Note Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $ 4,900 3,300 40,000 41,300 13,350 600 3,300 900 $102,850 $102,850 Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2017. 2. A count of supplies shows $800 of unused supplies on May 31. 3. Annual depreciation is $1,488 on equipment. [monthly is 1241 4. The note payable interest rate is 12%. (The note is dated May 1.) 12 MON 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $700 are accrued and unpaid at May 31. ay 1.) L12 month note] Mac's Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as shown above. (a) Journalize the adjusting entries on May 31