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The Cullumber Company opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows. Cullumber Company Trial Balance May 31, 2022 Account Number Debit Credit 101 Cash $ 2,800 126 Supplies 1,664 130 Prepaid Insurance 1.920 140 Land 9,600 141 Buildings 48,000 149 Equipment 12.000 200 Notes Payable $ 32,000 201 8,944 Accounts Payable Unearned Rent Revenue 208 2,640 429 Rent Revenue 8,240 610 Advertising Expense 480 726 2,640 Salaries and Wages Expense Utilities Expense 732 720 $ 79,824 $79.824 In addition to those accounts listed on the trial balance, the chart of accounts for Cullumber Company 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. Prepaid insurance is a 1-year policy starting May 1, 2022 A count of supplies shows $ 600 of unused supplies on May 31, Annual depreciation is $ 2,400 on the buildings and $ 1.200 on equipment. The note payable interest rate is 129. The note was taken out on May 1 and will be repaid along with interest in 2 years fw 3. 6 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries and wages of $ 600 are unpaid and unrecorded at May 31. (a) Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit No. Date Account Titles and Explanation 1 May 31 Supplies Expense supplies May 2 Utilities Expense 31