Crane's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. CRANE'S HOTEL Trial Balance May 31, 2022 Account Number 101 Debit Credit Cash $3,600 126 2.100 Supplies Prepaid Insurance 130 3.000 140 Land 15,000 141 61.200 149 14.400 200 $ 40,000 201 4,800 208 Buildings Equipment Notes Payable Accounts Payable Uneamed Rent Revenue Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 3,000 301 41,400 429 14.950 610 600 726 3,300 732 950 $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 2 Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows 5700 of unused supplies on May 31 Annual depreciation is $3,672 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 3 4. 5. Two-thirds of the unearned rent revenue has been earned, Salaries and wages of $700 are unpaid and unrecorded at May 31 6. (a) 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.) No. Date Account Titles and Explanation Debit 1 May 31 I 2 May 31 3. May 31 4. May 31 5. May 31 May 6. 31