The Blossom Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. BLOSSOM HOTEL Trial Balance May 31, 2022 Debit Credit Cash $2,283 Supplies 2,600 Prepaid Insurance 1,800 Land 14,783 Buildings 72,400 Equipment 16,800 Accounts Payable $4.483 Unearned Rent Revenue 3,300 Mortgage Payable 38,400 SUPPORT Com Rent Revenue Common Stock 59,783 9,000 Rent Revenue 9,000 Salaries and Wages Expense 3,000 Utilities Expense 800 Advertising Expense 500 $114,966 $114,966 Other data: 1. Insurance expires at the rate of $360 per month. 2. A count of supplies shows $1,050 of unused supplies on May 31. 3. (a) Annual depreciation is $2,760 on the building. 4. (b) Annual depreciation is $2,160 on equipment. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,580 has been earned. 6. Salaries of $810 are accrued and unpaid at May 31. Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries. (Post entries in the order of journal entries presented in the previous question.) Cash Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Revenue Salaries and Wages Payable Interest Payable 3 Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense Utilities Expense Advertising Expense Interest Expense Insurance Expense Supplies Expense Depreciation Expense