i got wrong these..

The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31. MOTO HOTEL Trial Balance May 31, 2017 Debit Credit Cash Supplies Prepaid Insurance $ 2233 2600 1800 14733 67600 Land Buildings Equipment 16800 Accounts Payable $ 4433 Unearned Rent Revenue 3300 Mortgage Payable 33600 Common Stock 59733 Rent Revenue 9000 Salaries and Wages Expense 3000 Utilities Expense 800 Advertising Expense 500 $110066 $110066 Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1050 of unused supplies on May 31. 3. (a) Annual depreciation is $2760 on the building. (b) Annual depreciation is $2160 on equipment. 4. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2500 has been earned. 6. Salaries of $820 are accrued and unpaid at May 31. Instructions (a) Journalize the adjusting entries on May 31. (b) Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjust- ing entries. (c) Prepare an adjusted trial balance on May 31. d) Prepare an income statement and a retained earnings statement for the month of May and a classified balance sheet at May 31. (e) Identify which accounts should be closed on May 31. Accumulated Depreciation-Building 5/31 Bal. 230 5/31 Bal. 230 Equipment 1513181. D 5/31 Bal. 16800 16000 Accumulated Depreciation Equipment 5/31 Bal. 180 5/31 Bal. 180 Accounts Payable 5/31 Bal. 4433 UUUUUUU Unearned Rent Revenue 5/31 Bal. 2500 5/31 Bal. 3300 5/31 Bal. 800 Salaries and Wages Payable 512182. 5/31 Bal. 820 82 4 . 5/31 Bal. 820 Interest Payable 5/31 140 5/31 Bal. 140