Carla Vista's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Account Number 1. 2. 3. 101 4. 126 5. 130 140 141 149 200 201 208 301 429 Other data: 610 726 732 CARLA VISTA'S HOTEL Trial Balance May 31, 2022 Cash Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense Debit $3,600 2,100 1,800 13,000 61,800 14,400 550 3,200 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 Expen and No. 722 Insurance Expense. 900 $101,350 Credit $ 40,000 4,800 3,000 41,400 12,150 $101,350 Prepaid Insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $700 of unused supplies on May 31. Annual depreciation is $3,708 on the buildings and $1,440 on equipment. 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.) Two-thirds of the unearned rent revenue has been earned.

In addition to those accounts listed on the trial balance, the chart of accounts for Caria Vista's Hotel ako contaims the foliowing accounts and account numbers: No, 142 Accumulgted Depreciation-8ulldings, No. 150 Accumulated Depreciation-Equipment, No. 212.5alaries and Wages Payable, No. 230 interest Payable, No, 019 Depreciaricon Expense, No. 631 Supplies Expense, No.718 interest Expen and No. 722 insurance Expense Other data 1. Prepaid insurance is a 1-year policy starting May 1,2022. 2. A counc of supplies shows $700 of unused wpalles on Myy 31. 3. Amoual depreciation is $3706 on the bulleines and $1.440 on equipment 4. The note payble interest r ate is 6%. (The note was taken out en May 1 and will be repald along with interest in Iyears 5. Two-thirds of the une arned reat revenue has been earned Journalize the adjustirg entries on May 31 , (List all debit entries before credit entries. Credit account tities are automatically indented when the amount is entered. Do not indent manually.)