could someone help me out a bit

Mac's Motel opened for business on May 1, 2017. Its trial balance before adjustment on May 31 is as follows.

MAC'S MOTEL Trial Balance May 31, 2017
Account Number				Debit		Credit
101		Cash		$ 3,400
126		Supplies		2,000
130		Prepaid Insurance		1,800
140		Land		12,000
141		Buildings		58,800
149		Equipment		14,400
201		Accounts Payable				$ 4,700
208		Unearned Rent Revenue				3,000
275		Mortgage Payable				40,000
301		Owners Capital				41,000
429		Rent Revenue				8,300
610		Advertising Expense		550
726		Salaries and Wages Expense		3,200
732		Utilities Expense		850
				$97,000		$97,000

In addition to those accounts listed on the trial balance, the chart of accounts for Mac's Motel 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, 2017.
2.		A count of supplies shows $700 of unused supplies on May 31.
3.		Annual depreciation is $2,940 on the buildings and $1,440 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.

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