The Novak Corp. opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Novak Corp. Trial Balance May 31, 2022 Account Number 101 Debit Credit Cash $4,410 126 Supplies 2,630 130 Prepaid Insurance 3,024 140 Land 15,120 141 Buildings 75,600 149 Equipment 17,520 200 Notes Payable $50,400 201 Accounts Payable 14.096 208 Unearned Rent Revenue 4,158 311 Common Stock 44,100 429 Rent Revenue 11,598 610 Advertising Expense 756 726 Salaries and Wages Expense 4,158 732 Utilities Expense 1,134 $124,352 $124,352 In addition to those accounts listed on the trial balance, the chart of accounts for Novak Corp. 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 $945 of unused supplies on May 31. 3. Annual depreciation is $3,780 on the buildings and $1,752 on equipment. 4. 5. 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.) Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31. Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)