I need the General Journal Adjusting Entries

Prepare adjusting entries, post, and prepare adjusted trial bal- ance and financial statements. (SO 5, 6, 7) 1410 Ile Illyel MUIUI, IV., Upened for business on May 1, 2008. Its trial balance before ad- justment on May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Thayer Mo- THAYER MOTEL, INC. Trial Balance May 31, 2008 Account Number Debit Credit $ 101 126 130 140 Cash Supplies Prepaid Insurance Land 2.500 1,900 2,400 15,000 70,000 16,800 $ 141 149 201 208 275 311 332 429 610 726 732 Lodge Furniture Accounts Payable Unearned Rent Mortgage Payable Common Stock Dividends Rent Revenue Advertising Expense Salaries Expense Utilities Expense 5,300 4,600 35,000 60,000 1.000 9,200 blu 500 3,000 1,000 $114.100 $114,100 tel also contains the following accounts and account numbers: No. 142 Accumulated Deprecia- tion-Lodge, No. 150 Accumulated DepreciationFurniture, No. 212 Salary Payable, No. 230 Interest Payable, No. 320 Retained Earnings, No. 619 Depreciation Expense-Lodge, No. 621 Depreciation Expense-Furniture, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of $200 per month. b y 2. A count of supplies shows $900 of unused supplies on May 31. 3. Annual depreciation is $2,400 on the lodge and $3,000 on furniture. 4. The mortgage interest rate is 12%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,500 has been earned. 6. Salaries of $800 are accrued and unpaid at May 31. Instructions (a) Journalize the adjusting entries on May 31. Frepare a ledger using the three-column form of account. Enter the trial balance amounts. and post the adjusting enteries. (Use J1 as the posting reference.) (c) Prepare an adjusted trial balance on May 31. Prepare an income statement and a retained earnings statement for the month of May and a balance sheet at May 31. Dancila are presented in Appendix A at the end of this text