The Skyline Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as follows. SKYLINE MOTEL Trial Balance May 31, 2017 Account Number Debit Credit 101 Cash $ 3,600 126 Supplies 2,050 130 Prepaid Insurance 1,800 140 Land 14,000 141 Buildings 59,300 149 Equipment 14,700 201 Accounts Payable $ 11,900 208 Unearned Rent Revenue 3,200 275 Mortgage Payable 40,000 311 Common Stock 35,000 429 Rent Revenue 10,150 610 Advertising Expense 550 726 Salaries and Wages Expense 3,400 732 Utilities Expense 850 $100,250 $100,250 In addition to those accounts listed on the trial balance, the chart of accounts for Skyline Motel 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. Prepaid insurance is a 1-year policy starting May 1, 2017. 2. A count of supplies shows $800 of unused supplies on May 31. 3. Annual depreciation is $2,964 on the buildings and $1,476 on equipment. 4. The mortgage interest rate is 12%. (The mortgage was taken out on May 1.) 5. Two-thirds of the unearned rent revenue has been earned. 6. Salaries of $700 are accrued and unpaid at May 31. Collapse question part (a) Journalize the adjusting entries on May 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places,