The following is a trial balance for a hotel. Post the following adjusting entries to the proper T-accounts.

$ 6,100 15,000 2.900 2.250 10,000 $ 5,000 275,000 100,000 130,000 Cash Short-Term Investments Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Equipment Building Accumulated Depreciation Building Land Accounts Payable Advance Deposits Notes Payable Mortgage Payable Melvin Mason, Capital Room Revenue Manager's Salary Housekeepers' Wages Office Supplies Expense Utilities Expense Advertising Expense 5,000 200 7,000 49,000 217,050 98,500 19,000 15,000 1,000 5,000 500 $ 481,750 $ 481,750 $ 325 $ 325 a. Dec. 31 $ 1,000 Insurance Expense Prepaid Insurance Depreciation Expense Accumulated Depreciation, Equipment b. Dec. 31 $ 1.000 c. Dec. 31 $ 20,000 $ 20,000 d. Dec. 31 $ 130 Depreciation Expense Accumulated Depreciation, Building Housekeepers' Wages Accrued Wages, Housekeepers Utilities Expense Accounts Payable Unearned Revenue Room Revenue $ 130 e. Dec. 31 $ 500 $ 500 1. Dec. 31 $ 200 $ 200