Hank's Hotel opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows HANKS HOTEL Trial Balance May 31, 2020 Account Number Credit 101 126 130 Debit $ 3,400 2.000 2.400 12,000 60,000 15,000 140 141 201 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Uneared Rent Revenue Mortgage Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $4,700 3,300 40,000 41,190 10,300 301 429 610 726 732 600 3,300 900 $99,680 $99.680 In addition to those accounts listed on the trial balance, the chart of accounts for Hank'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. 715 Interest Expense, and No. 722 Insurance Expense. Other data: Version 4.4.1 Born A Dyson of the Weseas Inc. Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2020. 2. A count of supplies shows $750 of unused supplies on May 31. 3. Annual depreciation is $3,600 on the buildings and $1,500 on equipment. The mortgage at an annual interest rate is 6%. (The mortgage was taken out on May 1.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $750 are accrued and unpaid at May 31. SOURCES a-d (Part (a) Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the am on Debit Credit No. Date Account Titles and Explanation 1. May 31 y Study 2. May 31 1 3. May 31 4. May 31 5. May 31 6. May 31 5. May 31 6. May 31