TheTamarisk, Inc.opened for business on May 1, 2022. Its trial balance before adjustment on May 31 is as follows.

Tamarisk, Inc.

Trial Balance

May 31, 2022

Account NumberDebitCredit101Cash$3,780126Supplies2,252130Prepaid Insurance2,592140Land12,960141Buildings64,800149Equipment15,360200Notes Payable$43,200201Accounts Payable12,080208Unearned Rent Revenue3,564311Common Stock

37,800429Rent Revenue10,284610Advertising Expense

648726Salaries and Wages Expense3,564732Utilities Expense972$106,928$106,928

In addition to those accounts listed on the trial balance, the chart of accounts forTamarisk, Inc.also contains the following accounts and account numbers: No. 142 Accumulated DepreciationBuildings, No. 150 Accumulated DepreciationEquipment, 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.Prepaid insurance is a 1-year policy starting May 1, 2022.

2.A count of supplies shows $810of unused supplies on May 31.

3.Annual depreciation is $3,240on the buildings and $1,536on equipment.

4.The note payable interest rate is 12%. (The note was taken out on May 1 and will be repaid along with interest in 2 years.)5.Two-thirds of the unearned rent revenue has been earned.

6.Salaries and wages of $885are 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.)

No.

Date

Account Titles and Explanation

Debit

Credit

1.May 31

enter an account title for the first adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the first adjusting entry on may 31

enter a debit amount

enter a credit amount

2.May 31

enter an account title for the second adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the second adjusting entry on may 31

enter a debit amount

enter a credit amount

3.May 31

enter an account title for the third adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the third adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the third adjusting entry on may 31

enter a debit amount

enter a credit amount

4.May 31

enter an account title for the fourth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the fourth adjusting entry on may 31

enter a debit amount

enter a credit amount

5.May 31

enter an account title for the fifth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the fifth adjusting entry on may 31

enter a debit amount

enter a credit amount

6.May 31

enter an account title for the sixth adjusting entry on may 31

enter a debit amount

enter a credit amount

enter an account title for the sixth adjusting entry on may 31

enter a debit amount