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). Cullumber's Hotel opened for business on May 1, 2022. Its trial baance before adjustment on May 31 is as follows. 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). Cullumber's Hotel opened for business on May 1, 2022. Its trial baance before adjustment on May 31 is as follows