PLEASE HELP ME WITH THE JOURNAL ENTRIES!!!!

The following is the unadjusted trial balance for Rainbow Lodge Ltd. at its year end, May 31, 2018. The company adjusts its accounts monthly.

		Debit		Credit
Cash		$6,295
Accounts receivable		12,770
Supplies		4,500
Prepaid insurance		4,850
Land		115,220
Buildings		172,800
Accumulated depreciationbuilding				$ 24,600
Furniture		35,400
Accumulated depreciationfurniture				18,900
Accounts payable				8,800
Unearned revenue				16,400
Mortgage payable, due 2021				138,000
Common shares				60,000
Retained earnings				42,320
Dividends declared		2,140
Rent revenue				196,915
Salaries expense		89,960
Utilities expense		23,320
Depreciation expense		15,070
Interest expense		8,400
Insurance expense		6,790
Advertising expense		900
Income tax expense		7,520
		$505,935		$505,935

Additional information:

1.		An annual insurance policy was purchased on October 1, 2017, for $11,640 cash.
2.		A count of supplies shows $1,213 of supplies on hand on May 31.
3.		The building have an estimated useful life of 20 years and straight-line depreciation is applied.
4.		The furniture have an estimated useful life of five years and straight-line depreciation is applied.
5.		Customers must pay a $100 deposit if they want to book a room in advance during the peak period. An analysis of these bookings indicates that 164 deposits were received and credited to Unearned Revenue. By May 31, 25 of the deposits were earned.
6.		On May 25, a local business contracted with Rainbow Lodge to rent one of its housekeeping units for four months, starting June 1, at a rate of $2,665 per month. An advance payment equal to one months rent was paid on May 25 and credited to Rent Revenue.
7.		On May 31, Rainbow Lodge has earned $1,649 of rent revenue from customers who are currently staying at the inn. The customers will pay the amount owing only when they check out in early June.
8.		Salaries of $1,658 are unpaid at May 31.
9.		Interest on the mortgage payable is $805 for the month of May and due June 1.
10.		The May utility bill of $2,460 has not yet been recorded or paid.
11.		Additional income tax is estimated to be $1,100.

Prepare adjusting journal entries for the month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round all amounts to the nearest dollar. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No	Date	Account Titles and Explanation	Debit	Credit
1.	May 31
2.	31
3.	31
4.	31
5.	31
6.	31
7.	31

8.	31
9.	31
10.	31
11.	31