The Whispering Winds Corp. opened for business on May 1, 2019. Its trial balance before adjustment on May 31 is as follows. Whispering Winds Corp. Trial Balance May 31, 2019 Credit Account Num 101 Cash Debit $3,400 2,050 1,800 13,000 61,200 14,400 Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Uneamed Rent Revenue Mortgage Payable Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $ 11,900 3,300 40,000 35,400 10,050 732 $100,650 S100.650 In addition to those accounts listed on the trial balance, the chart of accounts for Whispering Winds Corp. also contains the following accounts and account numbers: No. 142 Accumulated 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. 218 Interest Expense, and No. 722 Insurance Expense. Other data: CALCULATOR FULL SCREEN PRINTER VERSION BACK NEXT 13,000 61,200 14,400 Land Buildings Equipment Accounts Payable Uneamed Rent Revenue Mortgage Payable Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $ 11,900 3,300 40,000 35,400 10,050 726 650 3,300 850 732 $100.650 $100.650 In addition to those accounts listed on the trial balance, the chart of accounts for Whispering Winds Corp. also contains the following accounts and account numbers: No. 142 Accumulated 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. 2. 3. 4. 5. 6. Prepaid insurance is a 1-year policy starting May 1, 2019. A count of supplies shows $700 of unused supplies on May 31, Annual depreciation is $3,060 on the buildings and $1,440 on equipment The mortgage Interest rate is 12%. (The mortgage was taken out on May 1.) Two-thirds of the uneamed rent revenue has been earned. Salaries of $800 are accrued and unpaid at May 31. ESOURCES des omatically indented when the amounts entered. Do not indent many Journalize the adjusting entries on May 31. (Cred account Round answers to decimal places, e.g. 5,275.) to deathe poor, ds.) No. Date Account Titles and Explanation 1. May 31 2. May 31 ta by Rudy 3. May 31 May 31 5. May 31 6 May 31