The Sunland Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. SUNLAND HOTEL Trial Balance May 31, 2022

Debit Credit
Cash $2,433
Supplies 2,600
Prepaid Insurance 1,800
Land 14,933
Buildings 72,400
Equipment 16,800
Accounts Payable $4,633
Unearned Rent Revenue 3,300
Mortgage Payable 38,400
Common Stock 59,933
Rent Revenue 9,000
Salaries and Wages Expense 3,000
Utilities Expense 800
Advertising Expense 500
$115,266 $115,266

Other data:
1. Insurance expires at the rate of $300 per month.
2. A count of supplies shows $1,090 of unused supplies on May 31.
3.
a. Annual depreciation is $3,240 on the building.
b. Annual depreciation is $2,640 on equipment.
4. The mortgage interest rate is 5%. (The mortgage was taken out on May 1.)
5. Unearned rent of $2,650 has been earned.
6. Salaries of $710 are accrued and unpaid at May 31.

Required:
Journalize the adjusting entries on May 31.