Sheridan'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 trial balance, the chart of accounts for Sheridan'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 Insurance Expense. Journalize the adjusting entries on May 31. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manuallk. 4. May 31 Interest Expense Interest Payable 5. May 31 Unearned Rent Revenue Rent Revenue 6. May Salaries and Wages Expense 700 Salaries and Wages Payable