The Cullumber Hotel opened for business on Mav 12022. Here is its trial balance before adjustment on Mar 31. Otherdata: 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 $3,120 on the buildine. (b) Arnual depreciation is $2,520 on equipment. 4. The morteage interest rate is 6%. (The morteace was taken out on May 1 ) 5. Uneamed rent of $2,530 has been earned. 6. Salaries of $810 are accrued and unpaid at May 31. Idertify which accounta should be closed on My 31 . Journalize the adjustine entries on May 31. If no entry is required, select "No Entry" for the account tivles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent monually) Prepare a ledser using, T-accounts. Enter the trial balance amounts and post the adfusting entries (Post entries in the order of journal entries presented in the previour question. Supplies Prepaid Insurance Accumulated Depreciation-Building Accumulated Depreciation-Equipment Accounts Payable Propare atstained earnhe atatement for the month of Mar