The Sunland Hotel opened for business on May $1,2022.$ The May transactions resulted in a tabular summary, with May $31$ unadjusted

balances shown below in the first row. The $$14,400$ in the revenue column resulted from Rent Revenue. The $$6,880$ in the expense

column includes Salaries and Wages $$4,800,$ Utilities $$1,280,$ and Advertising $$800.$

$($a$)$

Record adjustments on May $31$ that reflect the following data. Include explanations for each adjustment to revenue of expense. $($If

a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in

front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$

Insurance expires at the rate of $$720$ per month.

Record adjustments on May $31$ that reflect the following data. Include explanations for each adjustment to revenue or expense. $($If

a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in

front of the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$

Insurance expires at the rate of $$720$ per month.

A count of supplies shows $$1,680$ of unused supplies on May $31.$

$($a$)$ Annual depreciation is $$5,760$ on the building.

$($b$)$ Annual depreciation is $$4,800$ on equipment.

The mortgage interest rate is $6\%.($The mortgage was taken out on May $1.)$

Rental services related to unearned rent of $$4,000$ have been provided.

Salaries of $$1,440$ are accrued and unpaid at May $31.$

Put in correct amount into table from the information above