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 depreciation-equipment $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 $850 of revenue. On June 19, it collected this amount plus an additional $1,250 for revenue to be recognized in June 2 There was $865 of supplies on hand on May 31, 2021. 2. 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 10% annual interest rate. Interest is paid monthly on the first day of the month 6. As at May 31, 2021, there was $800 of unearned revenue. Prepare adjusting journal entries for the year ended May 31, 2021, as required. (Credit account titles are automatically ind not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit May 31 (To accrue revenue earned but not billed or collected) May 31 (To record supplies used) May 31 (To record depreciation) May 31 (To record accrued salaries) May 31 (To record accrued interest) May 31