Trial Balance

May $31,2020$

Account Number

$101$

$126$

$130$

$140$

$141$

$149$

$201$

$208$

$275$

$301$

$429$

$610$

$726$

$732$

In addition to those accounts listed on the trial balance, the chart of accounts for Hank's Hotel also contains

the following accounts and account numbers: No$.142$ Accumulated Depreciation$-$Buildings, No$.150$ Accu$-$

mulated 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:

Prepaid insurance is a $1-$year policy starting May $1,2020.$

A count of supplies shows $$750$ of unused supplies on May $31.$

Annual depreciation is $$3,600$ on the buildings and $$1,500$ on equipment.

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

Two$-$thirds of the unearned rent revenue has been earned.

Salaries of $$750$ are accrued and unpaid at May $31.$

Prepare a ledger using the three$-$column form of account. Enter the trial balance amounts and post the adjusting entries. $($Use J$1$ as the posting reference.$)$