Globe Industries' year-end is May 31. Based on an analysis of the unadjusted trial balance at May 31, 2023, the following information was available: a. Accrued revenue at year-end totaled $24,300 b. Accrued salaries at year-end were $21,500 c. One month of interest had accrued at a rate of 3.5% on the $144,000 note payable. d. The office supplies account had a balance of $4,000 at the beginning of the accounting period. During the year, $29,500 of supplies were purchased and debited to the Office Supplies account. At year-end, a count of the supplies revealed a total cost of $5,100 was the office supplies on hand. e. $6,480 worth of advertising was prepaid on January 1 of the current accounting period and debited to the Prepaid Advertising account. This covered four months of advertising beginning on the same date. Required: Prepare adjusting journal entries for the year ended May 31, 2023