Adjustment data for San Mateo Health Care Inc. for January are as follows:

1. Insurance expired, $900.

2. Supplies on hand on January 31, $1,200.

3. Depreciation on building, $2,300.

4. Unearned rent revenue earned, $3,000.

5. Wages owed employees but not paid, $2,900.

6. Services provided but not billed to patients, $5,000.

Instructions

Based on the transactions recorded in January for Problem 3-1, record the adjustments for January using the integrated financial statement framework.