The Skyline Motel opened for business on May 1, 2015. Its trial   balance before adjustment on May 31 is as follows.       SKYLINE   MOTEL           Trial   Balance           May 31, 2015           Account   Number   Debit  Credit      101  Cash  $ 3,482        126  Supplies  2,146        130  Prepaid Insurance  2,184        140  Land  13,720        141  Buildings  59,040        149  Equipment  15,240        201  Accounts Payable    $ 11,256      208  Unearned Rent Revenue    3,300      275  Mortgage Payable    40,000      301  Common Stock    35,606      429  Rent Revenue    10,476      610  Advertising Expense  630        726  Salaries and Wages Expense  3,307        732  Utilities Expense  889            $100,638  $100,638                  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, 2015.          2  A count of supplies shows $740 of unused supplies on May 31.          3  Annual depreciation is $2,952 on the   buildings and $1,524 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 $770 are accrued and unpaid at May 31.                      Journalize   the adjusting entries on May 31. (Credit account titles are   automatically indented when the amount is entered. Do not indent manually.)