Cullumbers Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows CULLUMBER'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3,400 126 Supplies 2.050 180 Prepaid Insurance 1.000 140 Land 13,000 161 Buildings 59.900 149 Gouipment 15.600 200 Notes Pavable $40.000 201 Accounts Payable 4,900 200 Unearned Rant Revenue 3.000 301 Owner's Capital 41.000 429 Rant Revenue 10.500 610 Advertising Expanse 800 724 Salaries and Wages Expense 3200 732 Utilities Expanse 950 $99.400 $99.400 In addition to those accountsstad on the trial balance the chart of accounts for Cubos Hoti i contains the following accounts and account numbers No 142 Accumulated Depreciation Building. No. 150 Acumulated Depreciation-imanNa 212 Salaries and Wages Payable. No 230 interest Payable No. 619 Depreciation Expense No 631 Supplas conse, No. 715 Interest Expense and No. 722 narance Expense Other data 2 Prepaid insurance salvare starting w.2022 A counts as shows $700 of unused on May 31 Annual deprecationis 52.529 on the buildings and $1.560 on upant Thanate abieinterest rates. Thenata vastaanoton May 1 and will be read along with interestinya Two-thirds of the neared rentreven has been warned 5. Two-thirds of the unearned rentrevenus has been warned. 6. Salaries and wages of S800 are unpaid and unrecorded at May 31. (a) Journalize the adjusting entries on May 31 (Listall debit entries before credit entries Credit account titles are automatically indented when the amount is entered. Do not indent manual) Debit Credit No. Date Account Titles and Explanation May 31 1 2. Maw 31 2 . May 31 M 31 M