The Cullumber Hotel opened for business on May $1,2027.$ The May transactions resulted in a tabular summary, with May $31$ unadjusted balances shown below in the first row. The $$9,900$ in the revenue column resulted from Rent Revenue. The $$4,730$ in the expense column includes Salaries and Wages $$3,300,$ Utilities $$880,$ and Advertising $$550.$

$($a$)$

Record adjustments on May $31$ that reflect the following data. Include explanations for each adjustment to revenue or expense.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.

Insurance expires at the rate of $$495$ per month.

A count of supplies shows $$1,155$ of unused supplies on May $31.$

$($a$)$ Annual depreciation is $$3,960$ on the building.

$($b$)$ Annual depreciation is $$3,300$ on equipment.

The note payable interest rate is $6\%.($The note was taken out on May $1$ and has $1-$year life. Interest and principal are to be repaid at the maturity of the note.$)$

Rental services related to unearned rent of $$2,750$ have been provided.

Salaries of $$990$ are accrued and unpaid at May $31.$