Cullumber's Hotel opened for business on May $1,2022.$ Its trial balance before adjustment on May $31$ is as follows.

$\backslash$table$[[\backslash$table$[[$CULLUMBER$\text{'}$S HOTEL$],[$Trial Balance$],[$May $31,2022]]],[$Account Number,,Debit,Credit$],[101,$Cash,$$3\mathrm{.}600,],[126,$Supplies,$2,150,],[130,$Prepaid Insurance,$2,820,],[157,$Equipment,$92,640,],[201,$Accounts Payable,,$$4,800$

Please provide: Journalize the entries on May $31$st$,$ prepare a ledger using the three column form of account, prepare an adjusted trial balance on May $31$st