Hank's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. HANK'S HOTEL Trial Balance May 31, 2022 W Account Number Debit Credit 101 Cash $3,400 126 Supplies 2,080 130 Prepaid Insurance 2,400 140 Land 12,000 141 Buildings 60,000 149 Equipment 15,000 200 Notes Payable $40,000 201 Accounts Payable 4,700 208 Unearned Rent Revenue 3,300 301 Owner's Capital 41,380 D 429 Rent Revenue 10,300 610 Advertising Expense 600 726 Salaries and Wages Expense 3,300 732 Utilities Expense 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. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2022. 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. 4. 5. 6. 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.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $750 are unpaid and unrecorded at May 31. (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 Credit 1. May 31 May 2. 31 3. May 31 4. May 31 May 5. 31 May 6. 31