The Sheffield Corp. 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 Sheffield Corp. also contains the following accounts and account numbers: No. 142 Accurnulated 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 $825 of unused supplies on May 31 . 3. Annual depreciation is $3,300 on the buildings and $1,560 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. ournalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent nanually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) 6. May