journalize the adjusting entries on may 31st

The Cullumber Hotel opened for business on May 1, 2025. Here is its trial balance before adjustment on May 31. 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shews $1.050 of unused supplies on May 31 . 3. Anmual depreciation is $3.120 on the building and $2.520 on equipment. 4. The notes payable interest rate is 6%. (The note was taken out on May 1 and has a 1 -year life. Interest and principal are to be repaid at the maturity of the note) 5. Unearned rent of \$2,530 has been earned. 6. Salaries of $810 are accrued and urpaid at May 31