Sunland's Hotel opened for business on May 1:2022. Its trial balance before adjustment on May 31 is follows SUNLAND'S HOTEL Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $3600 126 Supplies 2.050 130 Prepaid insurance 1.800 140 Land 14,000 141 Building 61.800 149 Equipment 15.400 200 Notes Payab $40,000 201 Accounts Payable 4,900 200 Unearned Rent Revenue 3,000 3011 Owner's Capital 41,200 429 Rant Revenue 14.650 010 Advertising Expense 650 726 733 Salaries and Wages Expense Ulities Expense 3.400 850 $101750 $103750 In addition to those accounts tated in the trial balance, the chart of accounts for Sonans Hotel alvo contains the following as and account numbers No 142 Accomidatest DepreciationBulings No 150 Arzumulated Depreciation-Exoment. Ne 212 Salaries and Wages Payale 230 interest Payable, No. 617 Depreciation Expee Ne 31 Expee No. 738 Entert Expense and N 722 nuance 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 May 31. 2 Annual depreciation is $3,708 on the buildings and $1.560 on equi 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) Two-thirds of the unearned rent revenue has been earned. A Salaries and wages of $700 are unpaid and unrecorded at May 31 (a) Journale the adjusting entries on May 31. List of debit entries before ondit eeries Ondit account les ore automatically indeed when the amount is entered Do not indent manually) No. Date Account Titles and Explanation Debit Credit " May 31 May 2 31 May 3 31 Journalize the adinting entries on May 33. List all debt entries before credit entries Ont account titles aut when the amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit May 1 May 20 21 May 31 MAY = Ma $ 31 May 35 Credit