In addition to those accounts listed on the trial balance, the chart of accounts for Splish Brothers Inc 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 1,2019. 2. A count of supplies shows $700 of unused supplies on May 31. 3. Annual depreciation is $2,976 on the buildings and $1,476 on equipment. 4. The mortgage interest rate is 12%. (The mortgage was taken out on May 1 .) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $700 are accrued and unpaid at May 31 . Journalize the adjusting entries on May 31. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. Round artswers to 0 decimal ploces, eg. 5,275.)