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.) In addition to those accounts listed on the trial balance, the chart of accounts for Sheffield Corp. 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 Instrance Expense. Other data: 1. Prepaid insurance is a 1-year policy starting May 1.2022. 2. A count of supplies shows $825 of unused supplies on May 31. 3. Annual depreciation is $3.300 on the buildings and $1,560 on equipment. 4. The note payable interest rate is 12% (The note was taken out on May 1 and will be repaid along with interest in 2 years.) 5. Two thirds of the unearned rent revenue has been eamed. 6. Salaries and wages of $885 are unpaid and unrecorded at May 31. The Sheffield Corp. opened for business on May 1,2022. Its trial balance before adjustment on May 31 is as follows