Blossom's Hotel 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 Blossom's Hotel 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 Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 insurance Expense Otherdata: 1. Prepaid insurance is a 1-year policy starting May 1,2022 2. Acount of supplies shows $800 of unused supplies on May 31 3. Anmual depredation is $3.660 on the buildings and $1,440 on equipment: 4. The note payable interest rate is 6%. The note was taken out on May 1 and will be fepaid along with interest in 1 year] 5. Two-thirds of the unearmed rent revenue has been earned. 6. Salaries and wages of 5800 are umpaid and unrecorded at May 31. Journalize the adjusting entries on May 31 . (Ulst all debit entries before credit entries. Credit account tities ane automatically indented When the amount is entered. Do not indent manually) Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post Salaries and Wages Expense No. 726 Date Explanation May 31 Balance May 31 Adjusting Utilities Expense Ref. Debit Debit Credit Credit 11 Balance Date Explanation Ref. Debit Credit No. 732 May 31 Balance Prepare an income statement for the month of May. BLOSSOM'S HOTEL Income Statement $ s Prepare an owner's equity statement for the month of May