as soon as possible please

The Highland Cove Resort has a May 31 fiscal year end and prepares adjusting entries on a monthly basis. The following trial balance was prepared before recording the May 31 month-end adjustments HIGHLAND COVE RESORT Trial Balance May 31, 2021 Debit Credit Cash $ 16,400 Prepaid Insurance 1.560 Supplies 915 Land 30.000 Buildings 150.000 Accumulated Depreciation-Buildings $ 47,750 Furniture 33,000 Accumulated Depreciation-Furniture 12.925 7,400 Accounts Payable Unearned Revenue 15.300 74,400 Mortgage Payable K. MacPhail, Capital 89.500 K. MacPhail Drawings 42.665 Service Revenue 252.940 Depreciation Expense 5.775 Insurance Expense 5.720 Interest Expense 6.820 Repairs Expense 14,400 Salaries Expense 154.960 Supplies Expense 4,400 Utilities Expense 33.600 $ 500.215 $ 500.215 Additional information: 1. The company pays $ 6.240 for its annual insurance policy on July 31 of each year. 2. A count shows $ 530 of supplies on hand on May 31, 2021. 3. The building has an estimated useful life of 50 years. 4. The furniture has an estimated useful life of 10 years. Two thirds of the unearned revenue have been earned. 6. The mortgage interest rate is 10.0% per year. Interest has been paid to May 1, 2021. Salaries accrued to the end of May were $ 1,450. 8. The May utility bill of $ 3,120 is unrecorded and unpaid. Prepare the monthly adjusting journal entries on May 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the announts.) No. Date Account Titles and Explanation Debit Credit May 31 May 31 N May 31 May 31 May 31 May 31 v May 31 B May 31 Post the monthly adjusting journal entries on May 31 (Postentries in the order of journal entries presented in the previous part) Cash May 31 16,400 Prepaid Insurance May 31 1,560 Supplies May 31 915 Land May 31 30.000 Buildings May 31 150,000 Accumulated Depreciation-Buildings May 31 47.750 Furniture May 31 33,000 Accumulated Depreciation-Furniture May 31 12.925 Depreciation Expense May 31 Supplies Expense v May 31 4.400 > HIGHLAND COVE RESORT Adjusted Trial Balance Debit Credit V v v