How do you find the journal

P3-2 (LO 2, 3, 4) Lazy River Resort opened for business on May 1, 2020. Its trial balance before adjustment on May 31 is as follows. Prepare adjusting entries, post, and prepare adjusted trial balance and financial statements. Lazy River Resort Trial Balance May 31, 2020 Account Number Debit Credit 101 Cash E 3,400 126 Supplies 2,080 130 Prepaid Insurance 2,400 140 Land 12,000 141 Buildings 60,000 149 Equipment 14,000 201 Accounts Payable E 4,700 208 Unearned Rent Revenue 3,300 275 Mortgage Payable 40,000 311 Share Capital-Ordinary 41,380 332 Dividends 1,000332 Dividends 1,000 429 Rent Revenue 10,300 610 Advertising Expense 600 726 Salaries and Wages Expense 3,300 732 Utilities Expense 900 Egg,680 E99,680 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort 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, 2020. 2. A count of supplies shows 6750 of unused supplies on May 31. 3. Annual depreciation is