Carla Vista'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 Carla Vista's Hotel also contains the following accounts and account numbers: No. 158 Accumulated Depreciation-Equipment. No. 212 Salaries and Wages Payable. No. 631 Supplies Expense, No. 711 Depreciation Expense, and No. 722 Insurance Expense. 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. 158 Accurmulated Depreciation-Equipment. Na. 212 Salaries and Wages Payable, Na. 631 Supplies Expense, No, 711 Depreciation Expense, and No. 722 Insurance Expense, Other data: 1. Prepaid insurance is a one-year policy starting May 1.2022. 2. A count of supplies shows $850 of unused supplies on May 31. 3. Annval depreciation is $3,180 on equipment. 4. Salaries of $700 are earned and unpaily at May 31. (a) Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)