Journalize the adjusting entries on May 31.

The Whispering Winds Corp.opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Whispering Winds Corp. Trial Balance May 31, 2022 Credit Account Number 101 126 130 Debit $3,430 2,042 2,352 11,760 58,800 14,160 140 141 149 200 Cash Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 201 208 $ 39,200 10,960 3,234 34,300 9,554 311 429 610 588 726 3,234 882 732 $97,248 $97,248 In addition to those accounts listed on the trial balance, the chart of accounts for Whispering Winds Corp. 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. 2. 3. Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $735 of unused supplies on May 31. Annual depreciation is $2,940 on the buildings and $1,416 on equipment. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $885 are unpaid and unrecorded at May 31. 4. 5. 6. Debit Credit No. Date Account Titles and Explanation May 1. Insurance Expense 31 Prepaid Insurance 2. May 31 Supplies Expense Supplies 3. May 31 Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment 4. May 31 Interest Expense Interest Payable 5. May 31 Unearned Rent Revenue Rent Revenue 6. May 31 Salaries and Wages Expense Salaries and Wages Payable