Blossom's Motel opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. BLOSSOMS MOTEL Trial Balance May 31, 2020 Account Number Credit Debit $ 3,600 2,000 2,400 14,000 62,400 15,000 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense COD $ 4,700 3,300 40,000 41,100 15,000 550 3,200 732 950 $104,100 $104,100 CALCULATOR PRINTER VERSION BACK NEXT 732 Utilities Expense 950 $104,100 $104,100 In addition to those accounts listed on the trial balance, the chart of accounts for Hank'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. Other data: 1. 2. 3. 4. Prepaid insurance is a 1-year policy starting May 1, 2020, A count of supplies shows $800 of unused supplies on May 31. Annual depreciation is $3,744 on the buildings and $1,500 on equipment. The mortgage interest rate is 6%, (The mortgage was taken out on May 1.) 6. Salaries of $700 are accrued and unpaid 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.) No. Date Account Titles and Explanation Debit Credit 1. May 31 2. May 31 3. May 31 4. May 31