Other data: 1. Insurance expires at the rate of $300 per month. 2. A count of supplies shows $1,050 of unused supplies on May 31 . 3. Annual depreciation is $3,480 on the building and $2,880 on equipment. 4. The notes payable interest rate is 5%. (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 $2.590 has been earned. 6. Salaries of $730 are accrued and unpaid at May 31. Joumalize the adjusting entries on May 31. (List all debit entries before credit entries. If no entry is required, select "No Entor for the account titles and enter 0 for the amounts. Credit occount titles are outomatically indented when the amount is entered. Do not indent manuallvel The Sunland Hotel opened for business on May 1,2025. Here is its trial balance before adjustment on May 31