Orole's 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 Supplies 2,050 130 Prepaid Insurance 3.000 140 Land 15,000 141 Buildings 60,800 149 Equipment 15,600 200 Notes Payable $ 40.000 201 4,800 208 Accounts Payable Unearned Rent Revenue Owner's Capital 3,300 301 41.200 429 Rent Revenue 15,600 610 550 726 Advertising Expense Salaries and Wages Expense Utilities Expense 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-Buildines, 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. 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 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 5800 of unused supplies on May 31. Annual depreciation is $3,648 on the buildings and $1,560 on equipment The note payable interest rate is 6%. (The note was taken out on May 1 and will be repaid along with interest in 1 year) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $700 are unpaid and unrecorded at May 31. 5. 6 Journalize the adjusting entries on May 31. (List all debit entries before credit entries Credit account titles are automatically indented when the amount is entered. Do not indent manually No. Date Account Titles and Explanation Debit Credit 1. May 31 May 2 31 May 3 31 4 May 31 5 May 31 6 May 31