The Crane Hotel opened for business on May 1, 2025. Here is its trial balance before adjustment on May 31. Other data: 1. Insurance eagires at the rate of $450 per month. 2. A count of supplies shows $1,160 of unused supplies on May 31. 3. Annual depreciation is $3,460 on the building and $2,880 on equipment. 4. The notes payable interest rate is dW. (The note was taken out on May 1 and has a 1-year life Interest and principal are to be repaid at the maturity of the note.) 5. Unearned rent of $2,580 has been earned. 6. Salaries of $760 are accrued and unpaid at May 31 (a) Journalize the adjusting entries on May 31. (List af debit entries befort credit entries If noentry is required, select 'No Entry' for the occount eities and enter O for the amounts Credit actount bities are autamatically indented when the amount is entered. Do not indent manuallys