Fix the boxes in Red.

The Oriole Company opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Oriole Company Trial Balance May 31, 2022 Account Number Credit 101 Cash 126 130 140 Debit $ 4,060 2,420 2,784 13,920 69,600 16,320 141 149 200 201 208 Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $ 46,400 12,976 3,828 311 40,600 10,868 429 610 696 726 732 3,828 1.044 $114,672 $114,672 In addition to those accounts listed on the trial balance, the chart of accounts for Oriole Company 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. 3. Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $870 of unused supplies on May 31. Annual depreciation is $3,480 on the buildings and $1,632 on equipment. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $885 are unpaid and unrecorded at May 31. 4. 5. 6. Debit Credit No. Date Account Titles and Explanation May 1. Insurance Expense 31 232 Prepaid Insurance 232 2. May 31 Supplies Expense 1550 Supplies 1550 3. May 31 Depreciation Expense 290 Accumulated Depreciation-Buildings 290 Accumulated Depreciation-Equipment 136 4. May 31 Interest Expense 232 Interest Payable 232 5. May 31 Unearned Rent Revenue 2552 Rent Revenue 2552 6. May 31 Salaries and Wages Expense 885 Salaries and Wages Payable 885 Cash No. 101 Balance Date Explanation Ref Debit Credit May 31 Balance 4060 Supplies Date No. 126 Balance Explanation Ref Debit Credit May 31 Balance 2420 J1 1550 May 31 Adjusting Prepaid Insurance Date Explanation No. 130 Balance Ref Debit Credit May 31 Balance 232 May 31 Adjusting J1 232 Land No. 140 Balance Dat Explanation Ref Debit Credit May 31 Balance 13920 Buildings Date No. 141 Balance Explanation Ref Debit Credit May 31 Balance 69600 No. 142 Accumulated Depreciation- Buildings Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 290 No. 149 Equipment Date Explanation Ref Debit Credit Balance May 31 Balance 16320 No. 150 Accumulated Depreciation- Equipment Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 136 No. 200 Notes Payable Date Explanation Ref Debit Credit Balance May 31 Balance v 46400 No. 201 Accounts Payable Date Explanation Ref Debit Credit Balance May 31 Balance 12976 Unearned Rent Revenue Date Explanation No. 208 Balance Ref Debit Credit May 31 Balance 3828 J1 2552 May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting No. 212 Balance Ref Debit Credit J1 885 Interest Payable Date Explanation May 31 Adjusting No. 230 Balance Ref Debit Credit J1 232 Common Stock Date Explanation No. 311 Balance Ref Debit Credit May 31 Balance 40600 Rent Revenue Date Explanation No. 429 Balance Ref Debit Credit May 31 Balance 3828 May 31 Adjusting J1 2552 Advertising Expense Date Explanation May 31 Balance No. 610 Balance Ref Debit Credit 696 Depreciation Expense Date Explanation No. 619 Balance Ref Debit Credit May 31 Adjusting J1 290 Supplies Expense Date Explanation May 31 Adjusting No. 631 Balance Ref Debit Credit J1 1550 Interest Expense Date Explanation No. 718 Balance Ref Debit Credit J1 232 May 31 Adjusting Insurance Expense Date Explanation No. 722 Balance Ref Debit Credit May 31 Adjusting J1 232 Salaries and Wages Expense Date Explanation No. 726 Balance Ref Debit Credit May 31 Balance 3828 May 31 Adjusting J1 885 Utilities Expense Date Explanation No. 732 Balance Ref Debit Credit May 31 Balance 1044 Oriole Company Adjusted Trial Balance May 31, 2022 Debit Credit Cash $ $ Supplies Prepaid Insurance Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation Equipment Notes Payable Accounts Payable Unearned Rent Revenue Salaries and Wages Payable Interest Payable Common Stock Rent Revenue Advertising Expense Depreciation Expense Supplies Expense Interest Expense Insurance Expense Salaries and Wages Expense Utilities Expense Totals Oriole Company Income Statement $ $ Prepare a retained earnings statement for the month of May 31. Oriole Company Retained Earnings Statement $ $ Oriole Company Balance Sheet Assets $ A A $ Liabilities and Stockholders' Equity $ $ 9