The unadjusted trial balance for Crane Video Arcade at its fiscal year end of May 31, 2021, is as follows: CRANE VIDEO ARCADE Trial Balance May 31, 2021 Debit Credit Cash $5,940 Supplies 2,910 Equipment 115,000 Accumulated depreciationequipment $46,000 Notes payable 60,000 Unearned revenue 1,500 V. Gupta, capital 32,200 V. Gupta, drawings 35,400 Service revenue 81,250 Rent expense 12,600 Salaries expense 45,800 Interest expense 3,300 Totals $220,950 $220,950 Additional information: 1. On May 31, 2021, Crane Video Arcade had provided services but not collected or recorded $825 of revenue. On June 19, it collected this amount plus an additional $1,225 for revenue to be recognized in June. 2. There was $865 of supplies on hand on May 31, 2021. 3. The equipment has an estimated useful life of 10 years. 4. Accrued salaries to May 31 were $1,420. The next payday is June 2 and the employees will be paid a total of $1,980 that day. 5. The note payable has a 8% annual interest rate. Interest is paid monthly on the first day of the month. 6. As at May 31, 2021, there was $825 of unearned revenue. (a) Prepare adjusting journal entries for the year ended May 31, 2021, as required.