Sheridan's Hotel opened for business on May $1,2022.$ Its trial balance before adfustment on May $31$ is as follaws.

In addition to those accounts listed on the trial balance, the chart of accounts for Sheridan's Hotel also contairs the following

accounts and account numbers No$.142$ Accumulated Depreciation$-$Buildings, Na$.150$ Accumulated Depreciatian$-$Equipment, Na$.$

$212$ Salaries and Wages Payable, Na$.230$ Interest Payable, No$.619$ Depreciation Expense, No$.631$ Supplies Expense, Na$.718$

Interest Expense, and Na$.722$ Insurance Expense.

Other data:

Prepaid insurance is a $1-$year policy starting May $1,2022.$

A count of supplies shows $$800$ of unused supplies on Mary $31$

Annual depreciation is $$3,540$ on the buildings and $$1,500$ on equipment.

The note payable interest rate is $6\%($The note was taken cut on May $1$ and will be repaid along with interest in $1$ year.$)$

Two$-$thirds of the unearned rent revenue has been earned.

Salaries and wages of $$700$ are unpaid and unrecorded at May $31.$

$($a$)$

Journalize the adjusting entries on May $31.($List all debit entries before credit entries. Credit account titles are automatically indented

when the amount is entered. Do not indent manually$].$