$\backslash$table$[[\backslash$table$[[$MOTO HOTEL$],[$Trial Balance$],[$May $31,2017]]],[,$Debit,Credit$],[$Cash$,$$ $2,500,],[$Supplies$,2,600,],[$Prepaid Insurance,$1,800,],[$Land$,15,000,],[$Buildings$,70,000,],[$Equipment$,16,800,],[$Accounts Payable,,$$4,700],[$Unearned Rent Revenue,,$3,300],[$Mortgage Payable,,$36,000],[$Common Stock,,$60,000],[$Rent Revenue,,$9,000],[$Salaries and Wages Expense,$3,000,],[$Utilities Expense,$800,],[$Advertising Expense,$500,],[,$$$113,000,$$$113,000]]$

Question $1$ of $3$

$/100$

Insurance expires at the rate of $$450$ per month.

A count of supplies shows $$1,050$ of unused supplies on May $31.$

$($a$)$ Annual depreciation is $$3,600$ on the building.

$($b$)$ Annual depreciation is $$3,000$ on equipment.

The mortgage interest rate is $6\%.($The mortgage was taken out on May $1.)$

Unearned rent of $$2,500$ has been earned.

Salaries of $$900$ are accrued and unpaid at May $31.$

$($a$)$

Journalize the adjusting entries on May $31.($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amou Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$