The trial balance of Wentworth Learning Center, Inc., at May 31, 19X2, follows:

Additional data at May 31, 19X2:

a. Depreciation: furniture, \(\$ 480\); building, \(\$ 460\).

b. Accrued salary expense, \(\$ 600\).

c. Supplies on hand, \(\$ 410\).

d. Prepaid insurance expired during May, \(\$ 390\).

e. Accrued interest expense, \(\$ 220\).

f. Unearned service revenue earned during May, \(\$ 4,400\).
g. Accrued advertising expense, \(\$ 60\) (credit Accounts Payable).
h. Accrued interest revenue, \(\$ 170\).
\section*{Required}
Complete Wentworth's work sheet for May.