Problem 4-3A The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31 MOTO HOTEL Trial Balance May 31, 2017 Debit Credit 2,443 Supplies Prepaid Insurance 1,800 14,943 72,400 16,800 Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense $4,643 3,300 38,400 59,943 9,000 3,000 800 500 $115,286 $115,286 Other data: Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1.160 of unused supplies on May 31. 3. (a) Annual depreciation is $3,600 on the building (b) Annual depreciation is $3,000 on equipment 4. The mortgage interest rate is 6%-(The mortgage was taken out on May 1.) 5. Unearned rent of $2.530 has been earned. 6. Salaries of $830 are accrued and unpaid at May 31 Journalize the adjusting entries on May 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No.Account Titles and Explanation Debit 1. 2. 3 (a). 3 (a). 3 (b). 5. 6