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Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post the adjusting entries. (Post entries in the order of Joumal entries posted in the previous part of the question.) Explanation Debit Cash Date May 31 Supplies Date Ref Credit No. 101 Balance Balance Ref Debit Explanation Balance Credit No. 126 Balance May 31 J1 May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance Ref Debit No. 130 Balance Credit J1 No. 140 Balance Ref Debit Credit Credit May 31 Adjusting Land Date Explanation May 31 Balance Buildings Date Explanation No. 141 Balance Ref Debit Credit Question 2 of 2 4.17 /25 E No. 142 Ref Debit Credit Balance J1 May 31 Balance Accumulated Depreciation- Buildings Date Explanation May 31 Adjusting Equipment Date Explanation May 31 Balance Accumulated Depreciation- Equipment Date Explanation May 31 Adjusting Ref Debit Credit No. 149 Balance No. 150 Ref Debit Credit Balance J1 No. 200 Balance Ref Debit Credit No. 201 Balance Ref Debit Credit Notes Payable Date Explanation May 31 Balance Accounts Payable Date Explanation May 31 Balance Unearned Rent Revenue Date Explanation May 31 Balance V No. 208 Balance Ref Debit Credit V May 31 Adjusting 4.1/725 0.212 Ref Debit Credit Balance 11 No. 230 Balance Ref Debit Credit J1 No. 311 Balance Ref Debit Credit Salaries and wages Payable Date Explanation May 31 Adjusting Interest Payable Date Explanation May 31 Adjusting Common Stock Date Explanation May 31 Balance Rent Revenue Date Explanation May 31 Balance Adjusting Advertising Expense Date Explanation May 31 Balance Depreciation Expense Date Explanation May 31 Adjusting Supplies Expense Date Explanation No. 429 Balance Ref Debit Credit May 31 11 No. 610 Balance Ref Debit Credit No. 619 Balance Ref Debit Credit J1 No. 631 Balance Ref Debit Credit 2. 4.17/25 J1 Ref Debit Credit No. 718 Balance J1 May 31 Adjusting Interest Expense Date Explanation May 31 Adjusting Insurance Expense Date Explanation May 31 Adjusting Salaries and Wages Expense Date Explanation May 31 Balance Ref Debit No. 722 Balance Credit J1 Ref No. 726 Balance Debit Credit Credit V J1 May 31 Adjusting Utilities Expense Date Explanation May 31 Balance No. 732 Balance Ref Debit Credit e Textbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit AS Windsor, Inc. Trial Balance May 31, 2022 Credit Account Number 101 126 130 Debit $3,220 1.916 2,208 11,040 55,200 13,440 140 141 149 200 201 208 311 429 610 726 Cash Supplies Prepaid Insurance Land Buildings Equipment Notes Payable Accounts Payable Unearned Rent Revenue Common Stock Rent Revenue Advertising Expense Salaries and Wages Expense Utilities Expense $36,800 10,288 3,036 32,200 9,116 552 3,036 828 $91,440 732 $91,440 In addition to those accounts listed on the trial balance, the chart of accounts for Windsor Inc 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. Attempts: 1 of 3 used (b) Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post the adjusting entries. (Post entries in the order of journal entries posted in the previous part of the question.) Ref Explanation Balance Debit Credit No. 101 Balance Cash Date May 31 Supplies Date May 31 3220 Explanation Ref Debit Credit No. 126 Balance Balance J1 May 31 Adjusting Prepaid Insurance Date Explanation May 31 Balance Ref Debit Credit No. 130 Balance MacBook Air Tube Maps rk Question 2 of 2 4.17/25 E Debit Credit No. Date Account Tities and Explanation May Insurance Expense 31 1. 184 Prepaid insurance 184 2. May 31 Supplies Expense 1226 Supplies 1226 3. May 31 Depreciation Expense 342 Accumulated Depreciation Buildings 230 Accumulated Depreciation Equipment 112 4. May 31 Interest Expense 368 Interest Payable 368 5. May 31 Unearned Rent Revenue 2024 Rent Revenue 2024 6. May 31 Salaries and Wages Expense 885 Salarios and Wages Payable 885 1. 2. 3. Prepaid insurance is a 1-year policy starting May 1, 2022. A count of supplies shows $690 of unused supplies on May 31. Annual depreciation is $2,760 on the buildings and $1,344 on equipment 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.) Two-thirds of the unearned rent revenue has been earned. Salaries and wages of $885 are unpaid and unrecorded at May 31. 4 5. 6. I (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) No. Date Account Titles and Explanation Debit Credit May 31 1 2 May 31 3 May 31