pt. b

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.) May 31, 2022 \begin{tabular}{|c|c|c|c|} \hline Account Number & . & Debit & Credit \\ \hline 101 & Cash & $3,600 & \\ \hline 126 & Supplies & 2,050 & \\ \hline 130 & Prepaid Insurance & 1,800 & \\ \hline 140 & Land & 12,000 & \\ \hline 141 & Buildings & 61,600 & \\ \hline 149 & Equipment & 14,400 & \\ \hline 200 & Notes Payable & & $40,000 \\ \hline 201 & Accounts Payable & & 4,700 \\ \hline 208 & Unearned Rent Revenue & & 3,000 \\ \hline 301 & Owner's Capital & & 41,100 \\ \hline 429 & Rent Revenue & & 11,400 \\ \hline 610 & Advertising Expense & 550 & \\ \hline 726 & Salaries and Wages Expense & 3,300 & \\ \hline \multirow[t]{2}{*}{732} & Utilities Expense & 900 & \\ \hline & - & $100,200 & $100,200 \\ \hline \end{tabular} In addition to those accounts listed on the trial balance, the chart of accounts for Carla Vista'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 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interes Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2022. 2. A count of supplies shows $700 of unused supplies on May 31 . 3. Annual depreciation is $3,696 on the buildings and $1,440 on equipment. 4. The note payable interest rate is 6%. (The note was taken out on May 1 and will be repaid along with interest in 1 year.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $800 are unpaid and unrecorded at May 31