Sandhili's Hotel opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. In addition to those accounts listed on the triai balance, the chart of accounts for Sandhill'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 Interest: Expense, and No. 722 Insurape Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1,2022. 2. A count of supplies shows $800 of unused supplies on May31. 3. Annual depreciation is $3,612 on the buildings and $1,500 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 $700 are unpaid and unrecorded at May 31 Joumalize the adjustingentries on May 31. (List all debit entries before credit entries. Credit occount titles are dutomatically indentcd when the omount is entered. Do not indent manually