Please help in the question below. Make sure to follow the same format.

The following is the unadjusted trial balance for Pharoah Lodge Ltd. at its year end, May 31, 2024. The company adjusts its accounts monthly. \begin{tabular}{lrr} Retained earnings & & 45,720 \\ Dividends declared & 1,830 & \\ Rent income & 102,550 & \\ Salaries expense & 208,494 \\ Utilities expense & 14,500 & \\ Depreciation expense & 9,120 & \\ Interest expense & 6,440 & \\ Insurance expense & 930 & \\ Advertising expense & 6,700 & \\ Income tax expense & $515,894 & $515,894 \end{tabular} Additional information: 1. An annual insurance policy was purchased for the first time on October 1, 2023, for $11,040 cash. 2. A count 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 five years and straight-line depreciation is applied. 5. Customers must pay a $100 deposit if they want to book a room in advance during the peak period. An analysis of these bookings indicates that 180 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 Pharoah 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 \$1,645 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 $770 for the month of May and due June 1 . 10. The May utility bill of $2,157 has not yet been recorded or paid. 11. Additional income tax is estimated to be $1,020. 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.) 6. 31 Rent Expense Rent Payable 7. 31 Accounts Receivable Rent Income 8. 31 Salaries Expense Salaries Payable 9. 31 Interest Expense Interest Payable 10. 31 Utilities Expense Rent Payable 11. 31 Income Tax Expense Income Tax Payable 2682 2682 1645 1645 1650 1650 770 770 2157 2157 1020 1020 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.) Prepaid Insurance \begin{tabular}{|c|c|c|c|} \hline May 31 Bal. & 4600 & May 31 Adj. & 920 \\ \hline May 31 Bal. & 3680 & & \\ \hline \end{tabular} Land \begin{tabular}{|lll} \hline May 31 Bal. & \\ \hline \end{tabular} Buildings May 31 Bal. 183600 Accumulated Depreciation - Buildings \begin{tabular}{|c|c|c|} \hline & May 31 Bal. & 22700 \\ \hline & May 31 Adj. & 765 \\ \hline & May 31 Bal. & 23465 \\ \hline \end{tabular} Furniture May 31 Bal. 36600 Accumulated Depreciation - Furniture \begin{tabular}{|c|c|c|} \hline & May 31 Bal. & 20100 \\ \hline & May 31 Adj. & 610 \\ \hline & May 31 Bal. & 20710 \\ \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & May 31 Bal. & 8880 \\ \hline & May 31 Adj. & 2157 \\ \hline & May 31 Bal. & 11037 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Salaries Payable } \\ \hline & May 31Adj. & 1650 \\ \hline & May 31 Bal. & 1650 \\ \hline \multicolumn{3}{|c|}{ Interest Payable } \\ \hline & May 31 Adj. & 770 \\ \hline & May 31 Bal. & 770 \\ \hline \multicolumn{3}{|c|}{ Income Tax Payable } \\ \hline & May 31 Adj. & 1020 \\ \hline & May 31 Bal. & 1020 \\ \hline \end{tabular} Deferred Revenue \begin{tabular}{|c|c|c|c|} \hline May 31Adj. & 2500 & May 31 Bal. & 18000 \\ \hline & & May 31Adj. & 2682 \\ \hline & & May 31Bal. & 18182 \\ \hline \end{tabular} Mortgage Payable May 31 Bal. 132000 Common Shares \begin{tabular}{|l|l|l} \hline & May 31 Bal. & \\ \hline & 60000 \\ \hline \end{tabular} Retained Earnings May 31 Bal. 45720 \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Dividends Declared } \\ \hline May 31 Bal. & 1830 & & \\ \hline \multicolumn{4}{|c|}{ Rent Income } \\ \hline May 31Adj. & 2682 & May 31 Bal. & 208494 \\ \hline & & May 31Adj. & 2500 \\ \hline & & May 31 Adj. & 1645 \\ \hline & & May 31 Bal. & 209957 \\ \hline \end{tabular} Supplies Expense \begin{tabular}{|c|c|c|} \hline May 31 Adj. & 4020 & \\ \hline \multicolumn{3}{|c|}{ Depreciation Expense } \\ \hline May 31Bal. & 14550 & \\ \hline May 31 Adj. & 765 & \\ \hline May 31 Adj. & 610 & \\ \hline May 31Bal. & 15925 & \\ \hline \end{tabular} Income Tax Expense \begin{tabular}{|c|c|c|} \hline May 31 Bal. & 6700 & \\ \hline May 31 Adj. & 1020 & \\ \hline May 31Bal. & 7720 & \\ \hline \end{tabular} Prepare an adjusted trial balance at May 31. Totals