The Moto Hotel opened for business on May 1, 2017. Here is its trial balance before adjustment on May 31.

MOTO HOTEL Trial Balance May 31, 2017
		Debit			Credit
Cash		$ 2,333
Supplies		2,600
Prepaid Insurance		1,800
Land		14,833
Buildings		67,600
Equipment		16,800
Accounts Payable					$ 4,533
Unearned Rent Revenue					3,300
Mortgage Payable					33,600
Common Stock					59,833
Rent Revenue					9,000
Salaries and Wages Expense		3,000
Utilities Expense		800
Advertising Expense		500
		$110,266			$110,266

Other data:

1.		Insurance expires at the rate of $450 per month.
2.		A count of supplies shows $1,070 of unused supplies on May 31.
3.		(a) Annual depreciation is $3,840 on the building.
		(b) Annual depreciation is $3,240 on equipment.
4.		The mortgage interest rate is 5%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,630 has been earned.
6.		Salaries of $730 are accrued and unpaid at May 31.

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Journalize the adjusting entries on May31. (If no entry is required, select No Entry for the a amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Insurance Expense 450 Prepaid Insurance 450 Supplies Expense 1,530 Supplies 1,530 3 (a). Depreciation Expense 320 Accumulated Depreciation-Buildings 320 3 (b). Depreciation Expense 270 ccumulated Depreciation-Equipment 270 4 Interest Expense 140 Interest Payable 140 Unearned Rent Revenue 2,630 Rent Revenue 2,630 6 Salaries and Wages Expense 730 Salaries and Wages Payable 730 Cash Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Rent Revenue Salaries and Wages Payable Interest Payable Mortgage Payable Common Stock Rent Revenue Salaries and Wages Expense ITS Utilities Expense Advertising Expense Interest Expense Insurance Expense Supplies Expense Depreciation Expense