Hi, I need help on this accounting question:

Set up T accounts, enter any opening balances, and post the adjusting journal entries prepared in the above part. (Post entries in the order of journal entries presented in the previous part.) Cash May 31 Bal. V May 31 Bal. V Accounts Receivable v Supplies V V Prepaid Insurance V v Land v Buildings v v Accumulated Depreciation - Buildings VFurniture i vi ii i v| Accumulated Depreciation - Furniture i vi i ii v| Q g M g i vi i ii v| i vi i i v| i vi ii i vi Salaries Payable i vi i i v| i vi ii i vi Interest Payable i vi i i v| i vi ii i vi Income Tax Payable i vi i i v| i vi ii i vi Deferred Revenue i vi i i v| i vi ii i vi i vi ii i v| Mortgage Payable V V Common Shares Retained Earnings V Dividends Declared V Rent Income v Salaries Expense Utilities Expense Interest ExpenseInsurance Expense Advertising Expense V V Supplies Expense v V Depreciation Expense V Income Tax ExpenseThe following is the unadjusted trial balance for Ph aroah Lodge Ltd. at its year end, May 3 1, 202 1. The company adjusts its accounts monthly. Debit Credit Cash $6,564 Accounts receivable 1 1,160 Supplies 5,8 30 Prepaid insurance 4,600 Land 100,120 Buildings 183,600 Accumulated depreciationbuilding $ 22,200 Furniture 36,600 Accumulated depreciationfurniture 20,100 Accounts payable 8,880 Deferred revenue 17,500 Mortgage payable. due 2024 132,000 Com mo n shares 60,000 Retained earnings 45,220 Dividends declared 1,8 30 Rent income 208,994 Salaries expense 102,5 50 Utilities expense 25,800 Depreciation expense 14,550 Interest expense 9,120 Insurance expense 6,440 Advertising expense 9 30 Income tax expense 6,200 $515,894 $515,894 Additional information: 1. An annual insurance policy was purchased for the rst time on October 1_. 2020, for $1 1,040 cash. 2. Acount of supplies shows $1.310 of supplies on hand on May 31. 3. The buildings have an estimated useful life of 20 years and straight-line depreciation is applied. 4. The furniture has an estimated useful life of ve years and straight-line depreciation is applied. 5. Customers must pay a $100 deposit ifthey want to book a room in advance during the peak period. An analysis of these bookings indicates that 125 deposits were received and credited to Deferred Revenue. By May 31, 25 of the deposits were earned. 6. On May 25. a local business contracted with Pha roah Lodge to rent one of its housekeeping units for four months, starting June 1. at a rate of $2,682 per month. An advance payment equal to one month's rent was paid on May 25 and credited to Rent Income. 7. On May 31. Pharoah Lodge has earned $1645 of rent income from customers who are currently staying at the lodge. The customers will pay the amount owing only when they check out in early June. 8. Salaries of $1.650 are unpaid at May 31. 9. Interest on the mortgage payable is $220 for the month of May and due June 1. 10. The May utility bill of 52,15? has not yet been recorded or paid. 1 1. Additional income tax is estimated to be $1,020. Your answer is correct. Prepare adjusting journal entries for the month. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round all amounts to the nearest dollar. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) lo Date Account Titles and Explanation Debit Credit May L. Insurance Expense 920 31 Prepaid Insurance 920 31 Supplies Expense 4020 Supplies 4020 3. 31 Depreciation Expense 765 Accumulated Depreciation - Buildings 765 31 Depreciation Expense 610 Accumulated Depreciation - Furniture 610 31 Deferred Revenue 2500 Rent Income 2500 31 Rent Income 2682 Deferred Revenue 2682 7 31 Accounts Receivable 1645 Rent Income 1645 3. 31 Salaries Expense 1650 Salaries Payable 1650 31 Interest Expense 770 Interest Payable 770 LO. 31 Utilities Expense 2157 Accounts Payable 2157 L1. 31 Income Tax Expense 1020 Income Tax Payable 1020\f