The trial balance for Sami Company at May 31, 2019 are as follows. Sami Company Trial Balance May 31, 2019 Account Debit Credit Cash $ 3,400 Supplies 2,080 Prepaid Insurance 2,400 Land 12,000 Buildings 60,000 Equipment 15,000 Accounts Payable $ 4,700 Unearned Rent Revenue 3,300 Mortgage Payable 40,000 Owners Capital 41,380 Rent Revenue 10,300 Advertising Expense 600 Salaries and Wages Expense 3,300 Utilities Expense 900 $99,680 $99,680 Other data: 1. Prepaid insurance is a 1-year policy starting May 1, 2020. 2. A count of supplies shows $750 of unused supplies on May 31. 3. Annual depreciation is $3,600 on the buildings and $1,500 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $750 are accrued and unpaid at May 31. Instructions a. Journalize the adjusting entries on May 31. b. Prepare a ledger. c. Prepare an adjusted trial balance on May 31. d. Prepare an income statement and an owners equity statement for the month of May. e. Journalize the closing entry.