Crane's Hotel opened for business on May $1,2022.$ Its trial balance before adjustment on May $31$ is as folloPrspare a lodger using the three$-$column form of account. Enter the trial balance amounts into the balance column and then post

the adjusting antries. $($Post entries in the order of journal entries posted in the previous part of the question.$)$

CRANE'S HOTEL

Trial Balance

May $31,2022$

Account Number

Debit

Credit

$101$

Cash

$$3,600$

$126$

Supplies

$2,100$

$130$

Prepaid insurance

$3,000$

$140$

Land

$15,000$

$141$

Bulldings

$61,200$

$149$

Equlpment

$14,400$

$200$

Notes Payable

$ $40,000$

$201$

Accounts Payable

$4,800$

$208$

Unearned Rent Revenue

$3,000$

$301$

Owner's Capital

$41,400$

$429$

Rent Revenue

$14,950$

$610$

Advertising Expense

$600$

$726$

Salaries and Wages Expense

$3,300$

$732$

Utilities Expense

$950$

$$104,150$

$$104,150$

In addition to those accounts listed on the trial balance, the chart of accounts for Crane'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:

$1.$

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 $$3,672$ on the buildings and $$1,440$ on equipment.

$44-$

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.$)$

S$.$

Two$-$thirds of the unearned rent revenue has been earned

$6.$

Salaries and wages $.$of $$700$ are unpaid and unrecorded at May $31.$ what did I do wrong