Question 1 of 2 4.17/50 In addition to those aceounts listed on the trial balance, the chart of accounts for Sheffield Corp. 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 Interest 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 $825 of unused supplies on May 31. 3. Annual depreciation is $3,300 on the buildings and $1,560 on equlpment. 4. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) 5. Two-thirds of the unearned rent revenve has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31 . Journalire the adjusting entries on May 31: Crredit occount tities are automatically indented when the arount in enterned, Do not indent manually