How would I journalize the adjusting entries and prepare a ledger?

Mac's Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as follows MAC'S MOTEL Trial Balance May 31, 2017 Debit Credit 101 126 130 140 141 149 201 208 275 301 429 610 726 732 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 3,500 2,050 1,800 14,000 61,000 15,600 4,800 ,135 40,000 41,100 13,615 550 3,300 850 $102,650 $102,650 In addition to those accounts listed on the trial balance, the chart of accounts for Mac's Motel also contains the follo Depreciation-Building Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. wing accounts and account numbers: No. 142 Accumulated s, No. 150 A ulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. Other data