Orioles Hotel opened for business on May 1, 2022. its trial balance before adjustment on May 31 is as follows. ORIOLE'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $ 3.600 126 2.050 Supplies Prepaid Insurance 130 3.000 140 Land 15.000 141 60,800 149 15,800 200 $ 40,000 201 4.800 208 3,300 Buildings Equipment Notes Payable Accounts Payable Uneamed Rent Revenue Owner's Capital Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense 301 41.200 429 15,600 610 550 726 3,400 732 900 $104,900 $104,900 In addition to those accounts listed on the trial balance, the chart of accounts for Oriole's Hotel 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 Expenset, No. 718 Interest Expense and No. 722 Insurance Expense 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 Cash No. 101 Date Explanation Ref. Debit Credit Balance May 31 Balance Supplies No. 126 Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 31 No. 130 Prepaid Insurance Date Explanation Ref. Debit Credit Balance May 31 Balance May 31 Adjusting 31 Land No. 140 Date Explanation Ref. Debit Credit Balance May 31 Balance No. 141 Ref. Debit Credit Balance Buildings Date Explanation May 31 Balance Accumulated Depreciation- Buildings Explanation No. 142 Date Ref. Debit Credit Balance No. 142 Accumulated Depreciation Buildings Date Explanation Ref Debit Credit Balance 35 No. 149 My 31 Adjusting Equipment Date Explanation Balance Ref Debit Credit May 31 Balance No. 150 Accumulated Depreciation Equipment Date Explanation Rel. Debit Credit Balance May 31 Adjusting 31 No. 201 Accounts Payable Date Explanation Ref Debit Debit Credit Balance May 31 Balance No. 208 Uneared Rent Revenue Explanation Date Credit Balance Ref. Debit May 31 Balance May 31 No. 212 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Ref Debit Credit Balance 31 No. 230 Interest Payable Date Ref. Credit Explanation Debit Balance M1 Adisting 31 No. 230 Ref Debit Credit Balance Interest Payable Date Explanation May 31 Adjusting Notes Payable Date Explanation 31 No. 200 Ref. Debit credit Credit Balance May 31 Balance Owner's Capital Date Explanation No. 301 Ref Debit Credit Balance May 31 Balance Rent Revenue Date Explanation May 31 Balance No. 429 Balance Ref. Debit Credit 31 May 31 Adjusting Advertising Expense Explanation No. 610 Date Ref Debit Credit Credit Balance May 31 Balance No. 619 Depreciation Expense Date Explanation Ref. Debit Credit Balance May 31 Adjusting JI Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance May 31 Adjusting 31 May 31 No. 619 Depreciation Expense Date Explanation Ret. Debit Credit Credit Balance Adjusting 31 No. 631 Supplies Expense Date Explanation Ref. Debit Credit Balance May 31 Adjusting 31 Interest Expense No. 718 Date Explanation Ref. Debit Credit Balance May 31 Adjusting 11 No. 722 Insurance Expense Date Explanation Rel. Debit Credit Balance 01 No. 726 May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance Ref. Debit Credit Balance May 31 Adjusting 1 Utilities Expense No. 732 Debit Date Explanation Ref. Debit Credit Balance May 31 Balance In addition to those accounts listed on the trial balance, the chart of accounts for Johnson Consulting also contains the following accounts and account numbers. No 150 Accumulated Depreciation-Equipment. No212 Salaries and Wages Payable No. 631 Supplies Expense No. 717 Depreciation Expense No. 722 Insurance Expense, and No. 732 Utilities Expense Other data 1 2 3 $ 1,200 of supplies have been used during the month. Utilities expense incurred but not paid on May 31, 2022. $ 300. An insurance policy for 2 years was purchased on May 1. $ 400 of the balance in the unearned service revenue account remains unearned at the end of the month. May 31 is a Wednesday, and employees are paid on Fridays. Johnson Consulting has two employees, who are paid $ 900 each for a 5-day work week The office furniture has a 5-year life with no salvage value. It is being depreciated at $ 200 per month for 60 months Invoices representing $ 1.600 of services performed during the month have not been recorded as of May 31 5. 6. 7