(Analyzing accrual transactions on a work sheet)

Analyze the following accrual-type events and add them to the work sheet you prepared for P15-1.

1. Adjust for the expiration of 1 -month's rent.
2. Adjust for the "using up" of the furniture during the month. (Assume the furniture will have a useful life of 4 years.)
3. Accrue for $\$ 800$ of salary earned by the assistant during the last 2 weeks of the month but not yet paid to her.