The Kingbird, Inc. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Kingbird, Inc. also contains the following accounts and account numbers: No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2022. 2. A count of supplies shows $885 of unused supplies on May 31. 3. Annual depreciation is $3,540 on the buildings and $1,656 on equipment. 4. The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31 . Accumulated Depreciation No. 150 - Equipment \begin{tabular}{llll} \hline Date & Explanation & Ref & Debit \\ \hline May 31 & Adjusting & J1 & \\ \hline \end{tabular} Acoounts Payable No. 201 DateExplanationMay31RefBalanceDebit Uneamed Rent Revenue No. 208 \begin{tabular}{llll} Date Explanation & Ref & Debit \\ May 31 & Balance & & \\ May 31 & Adjusting & J1 & \\ \hline \end{tabular} Supplies Expense No. 631 \begin{tabular}{cccc} Date Explanation & Ref & Debit \\ \hline May 31 Adjusting & J1 & \\ \hline \end{tabular} No. 722 No. 726 May 31 Adjusting J1