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

ORIOLE HOTEL Trial Balance May 31, 2022
		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.

Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries. (Post entries in the order of journal entries presented in the previous question.)

Cash
choose the end date of the accounting period 5/15/315/31 Bal.	enter a debit balance	choose the end date of the accounting period 5/15/315/31 Bal.	enter a credit balance
Supplies
choose a transaction date 5/15/315/31 Bal.	enter a debit amount	choose a transaction date 5/15/315/31 Bal.	enter a credit amount
choose the end date of the accounting period 5/15/315/31 Bal.	enter a debit balance	choose the end date of the accounting period 5/15/315/31 Bal.	enter a credit balance

Prepaid Insurance