No. Date Account-Titles and Explanation Debit Credit 1. May Insurance Expense 250 Prepaid Insurance 2. 31 Supplies Expense 1,350 Supplies 3. 31 May Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment 4. 31 Interest Expense Interest Payable 5. May 31 Unearned Rent Revenue Rent Revenue Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post the adjusting entries. (Post entries in the order of journal entries posted in the previous part of the question) PHAROAH'S HOTEL Trial Balance May 31, 2022 \begin{tabular}{|c|c|c|c|} \hline Account Number & & Debit & Credit \\ \hline 101 & Cash & $3,600 & \\ \hline 126 & Supplies & 2,050 & \\ \hline 130 & Prepaid Insurance & 3,000 & \\ \hline 140 & Land & 13,000 & \\ \hline 141 & Buildings & 61,800 & , \\ \hline 149 & Equipment & 14,400 & \\ \hline 200 & Notes Payable & & $,40,000 \\ \hline 201 & Accounts Payable & & 4,900 \\ \hline 208 & Unearned Rent Revenue & & 3,000 \\ \hline 301 & Owner's Capital & & 41,200 \\ \hline 429 & Rent Revenue & & 13,500 \\ \hline 610 & Advertising Expense & 650 & \\ \hline 726 & Salaries and Wages Expense & 3,200 & \\ \hline 732 & Utilities Expense & 900 & \\ \hline & & $102,600 & $102,600 \\ \hline \end{tabular} Unearned Reit Revenue \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Unearned Reit Revenue } & \multicolumn{4}{|c|}{ No. 208} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & J1 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Salaries and Wages Payable } & \begin{tabular}{l} No. 212 \\ Balance \end{tabular} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & J1 & & & \\ \hline \multicolumn{5}{|c|}{ Interest Payable } & No. 230 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{5}{|c|}{ Notes Payable } & No. 200 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{5}{|c|}{ Owner's Capital } & No. 301 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Cash & & & & & No. 101 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{5}{|l|}{ Supplies } & No. 126 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & J1 & & & \\ \hline \multicolumn{4}{|c|}{ Prepaid Insurance } & & No. 130 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{4}{|l|}{ Land } & & No. 140 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular} Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment 4. May Interest Expense 31 Interest Payable 5. May Unearned Rent Revenue Rent Revenue 6. 31 Salaries and Wages Expense 700 Salaries and Wages Payable \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Rent Revenue } & \multirow[b]{2}{*}{ Balance } \\ \hline Date & Explanation & Ref. & Debit & Credit & \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{5}{|c|}{ Advertising Expense } & No. 610 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{5}{|c|}{ Depreciation Expense } & No. 619 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{5}{|c|}{ Supplies Expense } & No. 631 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{5}{|c|}{ Interest Expense } & No. 718 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Insurance Expense } & No. 722 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & j1 & & r & \\ \hline \multicolumn{5}{|c|}{ Salaries and Wages Expense } & No. 726 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline May 31 & Adjusting & j1 & & & \\ \hline \multicolumn{5}{|c|}{ Utilities Expense } & No. 732 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & 8 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Buildings } & No. 141 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{5}{|c|}{\begin{tabular}{l} Accumulated Depreciation- \\ Buildings \end{tabular}} & No. 142 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & 31 & & & \\ \hline \multicolumn{5}{|c|}{ Equipment } & No. 149 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \multicolumn{5}{|c|}{\begin{tabular}{l} Accumulated Depreciation- \\ Equipment \end{tabular}} & No. 150 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Adjusting & J1 & & & \\ \hline \multicolumn{5}{|c|}{ Accounts Payable } & No. 201 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline May 31 & Balance & & & & \\ \hline \end{tabular}