Needs help plz

UTUL UI CUI Cash $ 2,453 Supplies 2,600 Prepaid Insurance 1,800 Land 14,953 Buildings 72,400 Equipment 16,800 Accounts Payable $4,653 Unearned Rent Revenue 3,300 Mortgage Payable 38,400 Common Stock 59,953 9,000 Rent Revenue Salaries and Wages Expense 3,000 800 Utilities Expense 500 Advertising Expense $115,306 $115,306 Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,120 of unused supplies on May 31. 3. (a) Annual depreciation is $3,720 on the building. (b) Annual depreciation is $3,120 on equipment. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.) 4. Unearned rent of $2,580 has been earned. 5. Salaries of $820 are accrued and unpaid at May 31. 6. Journalize the adjusting entries on May 31. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually No. Account Titles and Explanation Debit Credit 1. Insurance Expense 450 Prepaid Insurance 450 2 Supplies Expense 1480 Supplies 1480 3(a). Depreciation Expense 3720 Accumulated Depreciation Buildings 3720 3 (b). Depreciation Expense 3120 Accumulated Depreciation Equipment 3120 4. Interest Expense 160