Policies rent Attempt in Progress Sandhills Hotel opened for business on May 1, 2020. Its trial balance before astment on May 31 is as follows SANDHILL'S HOTEL Trial Balance May 31, 2020 Account Number Deb Credit 101 Cash $3.400 126 Supplies 2.150 130 Prepaid Insurance 1000 140 Land 13000 141 Buildings 60,200 149 Equipment 15,000 201 Accounts Payable $4,900 206 Uneamed Rent Revenue 3,000 275 Mortgage Payable 40,000 301 Owner's Capital 41.000 429 Rent Revenue 12.550 610 Advertising Expense 550 726 732 Salaries and Wages Expense 3300 Utilities Expense 850 $101,450 $101,450 In addition to those accounts listed on the trial balance the chart of accounts for Sandhi'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 Depresation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense Other data 1 2. 3 456 Prepaid insurance is a 1-year policy starting May 1, 2020 Acount of supplies shows $800 of unused supplies on May 21 Annual depreciation is $3.612 on the buildings and $1,5 The mortgage at an annual interest rate is 6% (The mort Two-thirds of the unearned rent revenue has been earned Salaries of $700 are accrued and unpaid at May 21 May 13 (a) Journalize the adjusting entries on May 31 (Cdt e Indent manually No. Date Account Titles and Explanation % May 31 May 2 31 3. May 31 4 May 21 May 31 May 31 tically indented when the amount is entered. Do not Debit Credit