I've been able to figure everything out except the two red boxes on the retained earnings statement. I've attached screenshots of the problem and of everything I have completed in case you need to reference it. Once again, I only need help with the two red boxes on the last screenshot. Thank you.

Problem 3-2A (Part Level Submission) 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 Debit Account Number Credit Cash $ 3,500 Supplies 130 Insurance 2,400 140 Land 12,000 Buildings 141 60,000 149 Equipment 15,000 201 Accounts Payable 11,180 208 Unearned Rent Revenue 3,300 275 Mortgage Payable 40,000 Common Stock 311 35,000 429 Rent Revenue 10,300 610 Advertising Expense 600 Salaries and Wages Expense 726 3,300 32 Utilities Expense 900 $99,780 $99,780 In addition to those accounts listed e 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: s a 1-year policy starting May 1, 2017. 1. Prepaid insurance supplies shows $750 of unused supplies on May 31. 2. A count 3. Annual depreciation is $3,000 on the buildings and $1,500 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. Salaries of $750 are accrued and unpaid at May 31 6. 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, e.g. 5,275.) No. Account Titles and Explanation Debit Credit Date 1 May 31 Insurance Expense $200 Prepaid Insurance $200 May 31TSupplies Expense 2. $1,330 Supplies $1,330 May 31TDepreciation Expense 3. $375 Accumulated Depreciati $250 Accumulated Depreciati $125 May 31TInterest Expense $400 Interest Payable $400 5. May 31TUnearned Rent Revenue $2,200 Rent Revenue $2,200 May 31Tsalaries and Wages Expen 6 $750 Salaries and Wages Pay $750 SHOW LIST OF ACCOUNTS SHOW SOUTION SHOW ANSWER 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. (Post entries in the order of journal entries posted in the previous part of the question. Round answers to 0 decimal places, e.g. 5,275.) Cash No. 101 Date Explanation Ref Debit Credit Balance Balance May 31 $3,500 Supplies No. 126 Ref Debit Credit Date Explanation Balance May 31 Balance $2,080 May 31 Adjusting 11 $1,330 $750 Prepaid Insurance No. 130 Balance Ref Debit Date Explanation Credit May 31 Balance $2,400 May 31 Adjusting J1 $200 $2,200 Land No. 140 Date Explanation Ref Debit Credit Balance May 31 Balance $12,000 Buildings No. 141 Debit Balance Date Explanation Ref Credit May 31 Balance $60,000 Accumulated Depreciation-Buildings No. 142 Balance Date Explanation Ref Debit Credit May 31 Adjusting J1 $250 $250 No. 149 Equipment Date Explanation Ref Debit Credit Balance May 31 Balance 15,000 Accumulated Depreciation-Equipment No. 150 Credit Date Explanation Ref Debit Balance Adjusting May 31 $125 $125 Accounts Payable No. 201 Explanation Debit Date Ref Credit Balance May 31 Balance $11,180 Unearned Rent Revenue No. 208 Credit Date Explanation Ref Debit Balance May 31 Balance $3,300 May 31 Adjusting J1 $1,100 $2,200 Salaries and Wages Payable No. 212 Explanation Date Ref Debit Credit Balance May 31 Adjusting J1 $750 $750 Interest Payable No. 230 Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 $400 $400 Mortgage Payable No.275 Ref Debit Date Explanation Credit Balance May 31 Balance $40,000 Common Stock No. 311 Credit Date Explanation Ref Debit Balance May 31 Balance $35,000 Rent Revenue No. 429 Debit Date Explanation Ref Credit Balance May 31 Balance $10,300 May 31 Adjusting $12,500 $2,200 1 1 Rent Revenue No. 429 Explanation Ref Date Debit Credit Balance May 31 Balance $10,300 May 31 Adjusting J1 $2,200 $12,500 Advertising Expense No. 610 Explanation Date Ref Debit Credit Balance May 31 Balance $600 Depreciation Expense No. 619 Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 $375 $375 Supplies Expense No. 631 Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 $1,330 $1,330 Interest Expense No. 718 Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 $400 $400 Insurance Expense No. 722 Date Explanation Ref Debit Credit Balance May 31 Adjusting J1 $200 $200 Salaries and Wages Expense No. 726 Explanation Date Ref Debit Credit Balance May 31 Balance $3,300 May 31 Adjusting J1 $750 $4,050 Utilities Expense No. 732 Explanation Date Ref Debit Credit Balance May 31 Balance $900 > Your answer is correct. adjusted trial balance on May 31. (Round ans wers to 0 decimal places, e.g. 5,275.) Prepare an SKYLINE MOTEL Adjusted Trial Balance May 31, 2017 Debit Credit 3,500 Cash Supplies 750 Prepaid Insurance 2,200 Land 12,000 Buildings 60,000 Accumulated Depreciation 250 Equipment 15,000 Accumulated Depreciation- 125 Accounts Payable 11,180 Unearned Rent Revenue 1,100 Salaries and Wages Payab 750 Interest Payable 400 Mortgage Payable 40,000 35,000 Common Stock 12,500 Rent Revenue Rent Revenue 12,500 Advertising Expense 600 Depreciation Expense 375 Supplies Expense 1,330 Interest Expense 400 Insurance Expense 200 Salaries and Wages Expen 4,050 Utilities Expense 900 Totals 101,305 101,305 SKYLINE MOTEL Income Statement For the Month Ended May 31, 2017 Revenues 12,500 Rent Revenue Expenses 600 Advertising Expense Depreciation Expense 375 Supplies Expense 1,330 Interest Expense 400 Insurance Expense 200 Salaries and Wages Ex 4,050 Utilities Expense 900 Total Expenses 7,855 Net Income/ (Loss) 4,645 Prepare an retained earnings statement for the month of May 31. (Round answers to 0 decimal places, e.g. 5,275.) SKYLINE MOTEL Retained Earnings Statement For the Month Ended May 31, 2017 Retained Earnings, May 1 12,500 Add Net Income / (Loss) 4,645 17,145 Retained Earnings, May 31