Carla Victa'c Hotel nnened for hucinece nn Mav 1 on?2 Its trial halanre hefore adiustment on May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Carla Vista'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. 1. Prepaid insurance is a 1-year policy starting May 1,2022. 2. A count of supplies shows $700 of unused supplies on May 31. 3. Annual depreciation is $3,696 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 repaid along with interest in 1 year.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $800 are unpaid and unrecorded at May 31 . (a) Your answer is partially correct. Journalize the adjusting entries on May 31. (List all debit entries before credit entries. Credit account titles are automatically indented When the amount is entered. Do not indent manually.)