Problem 4-03A (Part Level Submission) The Blossom Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. BLOSSOM HOTEL Trial Balance May 31, 2022 Credit Debit $ 2,283 2,600 1,800 14,783 72,400 16,800 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense $ 4,483 3,300 38,400 59,783 9,000 3,000 800 500 $114,966 $114,966 Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shows $1,050 of unused supplies on May 31. 3. (a) Annual depreciation is $2,760 on the building. (b) Annual depreciation is $2,160 on equipment. 4. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,580 has been earned. 6. Salaries of $810 are accrued and unpaid at May 31. (a) Journalize the adjusting entries on May 31. (If no entry is required, select "No Entry" for the account titles and enter o for the am No. Account Titles and Explanation Debit Credit 1. 2. 3 (a). 3 (b). 4. 5. 6. Click if you would like to Show Work for this question: Open Show Work