Salaries and Wages Expense Utilities Expense Advertising Expense Interest Expense Insurance Expense Supplies Expense Depreciation Expense The Sheridan Hotel opened for business on May 1, 2025. Here is its trial balance before adjustment on May 31. Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shows $1,160 of unused supplies on May 31 . 3. Annual depreciation is $3,360 on the building and $2,760 on equipment. Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries. (Post entries in the order of journal Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Revenue Salaries and Wages Payable Interest Payable Notes Payable Common Stock Rent Revenue Prepare an adjusted trial balance on May 31. 4. The notes payable interest rate is 6%. (The note was taken out on May 1 and has a 1 -year life. Interest and principal are to be repaid at the maturity of the note.) 5. Unearned rent of $2,530 has been earned. 6. Salaries of $830 are accrued and unpaid at May 31