I need help filling in the rest of the chart attached- as you can see I was incorrect on the first half which is part of my struggle in completing the other half. Can't wait to see how to solve this thanks for your help

The following is the unadjusted trial balance for Sheridan Lodge Ltd. at its year end, May 31, 2021. The company adjusts its accounts monthly. Credit Debit $5,800 12,760 5,190 4,200 116,920 163,200 $ 25,900 33,300 Cash Accounts receivable Supplies Prepaid insurance Land Buildings Accumulated depreciation-building Furniture Accumulated depreciation-furniture Accounts payable Deferred revenue Mortgage payable, due 2024 Common shares Retained earnings Dividends declared Rent income Salaries expense Utilities expense Depreciation expense Interest expense Insurance expense Advertising expense Income tax expense 21,100 7,920 17,500 132,000 60,000 40,670 2,040 189,070 89.030 24,320 14.550 9.180 5.880 960 6,830 $494.160 $494.160 Additional information: 1. 2. 3. 4. 5. An annual insurance policy was purchased for the first time on October 1, 2020, for $10,080 cash. A count of supplies shows $1,234 of supplies on hand on May 31. The buildings have an estimated useful life of 20 years and straight-line depreciation is applied. The furniture has an estimated useful life of five years and straight-line depreciation is applied. Customers must pay a $100 deposit if they want to book a room in advance during the peak period. An analysis of these bookings indicates that 175 deposits were received and credited to Deferred Revenue. By May 31, 25 of the deposits were earned. On May 25, a local business contracted with Sheridan Lodge to rent one of its housekeeping units for four months, starting June 1, at a rate of $2,976 per month. An advance payment equal to one month's rent was paid on May 25 and credited to Rent Income. On May 31, Sheridan Lodge has earned $1,921 of rent income from customers who are currently staying at the lodge. The 6. 7. Additional information: 1. 2. 3. 4 5. 6. An annual insurance policy was purchased for the first time on October 1, 2020, for $10,080 cash. A count of supplies shows $1,234 of supplies on hand on May 31. The buildings have an estimated useful life of 20 years and straight-line depreciation is applied. The furniture has an estimated useful life of five years and straight-line depreciation is applied. Customers must pay a $100 deposit if they want to book a room in advance during the peak period. An analysis of these bookings indicates that 175 deposits were received and credited to Deferred Revenue. By May 31, 25 of the deposits were earned. On May 25, a local business contracted with Sheridan Lodge to rent one of its housekeeping units for four months, starting June 1, at a rate of $2,976 per month. An advance payment equal to one month's rent was paid on May 25 and credited to Rent Income. On May 31, Sheridan Lodge has earned $1,921 of rent income from customers who are currently staying at the lodge. The customers will pay the amount owing only when they check out in early June. Salaries of $1,659 are unpaid at May 31. Interest on the mortgage payable is $770 for the month of May and due June 1. The May utility bill of $2,191 has not yet been recorded or paid. Additional income tax is estimated to be $920. 7. 8. 9. 10. 11. Debit Credit o Date Account Titles and Explanation May Insurance Expense 31 Prepaid Insurance 980 980 31 Supplies Expense 3956 Supplies 3956 31 Depreciation Expense 6865 Accumulated Depreciation - Buildings 6865 31 Depreciation Expense 2440 Accumulated Depreciation - Furniture 2440 31 Deferred Revenue 2500 2500 Rent Income Rent Income 31 2976 Deferred Revenue 2976 31 Accounts Receivable 1921 Rent Income 1921 31 Salaries Expense 1659 Salaries Payable 1659 31 Interest Expense 770 Interest Payable 770 . 31 Utilities Expense 2191 Accounts Payable 2191 1 31 Income Tax Expense 920 Income Tax Payable 920 Set up T accounts, enter any opening balances, and post the adjusting journal entries prepared in the above part. (Post entries in the order of journal entries presented in the previous part.) Cash May 31 Bal. 5800 Accounts Receivable May 31 Bal. 12,760 May 31 Adj. 1921 May 31 Bal. 14681 Supplies 5.190 May 31 Bal. May 31 Bal. May 31 Bal. Prepaid Insurance May 31 Bal. May 31 Bal. Land May 31 Bal. 116,920 Buildings 163,200 May 31 Bal. Accumulated Depreciation - Buildings May 31 Bal. May 31 Adj. May 31 Bal. Furniture May 31 Bal. 33,300 Accumulated Depreciation - Furniture Accumulated Depreciation - Furniture May 31 Bal. May 31 Adj. May 31 Bal. Accounts Payable May 31 Bal. 7.920 May 31 Adj. May 31 Bal. V Salaries Payable May 31 Adj. 89,030 May 31 Bal. Interest Payable Income Tax Payable May 31 Adj. May 31 Bal. Deferred Revenue 17,500 May 31 Bal. May 31 Adj. May 31 Adj. v May 31 Bal. Mortgage Payable May 31 Bal. 132.000 Common Shares May 31 Bal. V 60,000 Advertising Expense May 31 Bal. 960 Supplies Expense 5.190 May 31 Adj. Depreciation Expense May 31 Bal. Income Tax Expense May 31 Bal. 6,830 May 31 Adj. 920 May 31 Bal. V 5910