Problem#1: Adjusting Journal Entries Mac's Motel opened for business on May 1, 2019.its trial balance before adjustment on May 31 is as follows MAC'S MOTEL Trial Balance May 31, 2015 Account Number Credit 101 Cash 126 Supplies 130 Prepaid Insurance 140 Land 141 Buildings 149 Equipment 201 Accounts Payable 208 Uneamed Rent Revenue 275 Mortgage Payable 301 Owner's Capital 429 Rent Revenue 610 Advertising Expense 600 726 Salaries and Wages Expense 3,300 732 Utilities Expense Total $ 3,500 2,080 2,400 12,000 60,000 5,000 4,800 ,300 40,000 900 $99,780$99,780 In addition to those accounts listed on the trial balance, the chart of accounts for Mac's Matel also contans the followingccounts and account numbers No. 142 Accumulated Deprecation-Builde. No. 150 Acoumulated Depreclation-Equipment. No. 212 Sallarles and Wages Payable, No. 230 Interest Peyable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No 722 Insurance Expense. Other data: L. Prepaid insurance is a 1-year policy starting May 1, 2017, 2. A count of supplies shows $750 of unused supplies on May 31 3. Annual depreciation is $3,000 on the buildings and $1,500 on equipment 4.The mortgage interest rate|s12%.(The mortgage was taken out on M S. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $750 are accnued and unpaid at May 31. Instructions: Make Adjusting Journal Entries for the above tronsactions