The Ivanhoe Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31.

IVANHOE HOTEL Trial Balance May 31, 2022
		Debit			Credit
Cash		$ 2,613
Supplies		2,600
Prepaid Insurance		1,800
Land		15,113
Buildings		70,000
Equipment		16,800
Accounts Payable					$ 4,813
Unearned Rent Revenue					3,300
Mortgage Payable					36,000
Common Stock					60,113
Rent Revenue					9,000
Salaries and Wages Expense		3,000
Utilities Expense		800
Advertising Expense		500
		$113,226			$113,226

Other data:

1.		Insurance expires at the rate of $360 per month.
2.		A count of supplies shows $1,180 of unused supplies on May 31.
3.		(a) Annual depreciation is $2,760 on the building.
		(b) Annual depreciation is $2,160 on equipment.
4.		The mortgage interest rate is 5%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,670 has been earned.
6.		Salaries of $710 are accrued and unpaid at May 31.

(a)

Journalize the adjusting entries on May 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title to record the adjusting entry 1	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 1	enter a debit amount	enter a credit amount
2.	enter an account title to record the adjusting entry 2	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 2	enter a debit amount	enter a credit amount
3 (a).	enter an account title to record the adjusting entry 3 a	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 3 a	enter a debit amount	enter a credit amount
3 (b).	enter an account title to record the adjusting entry 3 b	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 3 b	enter a debit amount	enter a credit amount
4.	enter an account title to record the adjusting entry 4	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 4	enter a debit amount	enter a credit amount
5.	enter an account title to record the adjusting entry 5	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 5	enter a debit amount	enter a credit amount
6.	enter an account title to record the adjusting entry 6	enter a debit amount	enter a credit amount
	enter an account title to record the adjusting entry 6	enter a debit amount	enter a credit amount