The trial balance of Jane's Preschool at May 31, 2008, follows.

Additional data at May 31, 2008 .

a. Depreciation: furniture, \(\$ 500\); building, \(\$ 400\).

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

c. Supplies on hand, \(\$ 400\).

d. Prepaid insurance expired, \(\$ 300\).

e. Unearned service revenue earned during .May, \(\$ 4,400\).

Requirements 

Complete Jane's work sheet for May. Key adjusting entries by: letter. 

Transcribed Image Text:

JANE'S PRESCHOOL Trial Balance May 31, 2008 Balance Account Title Debit Credit Cash $ 4,300 Supplies 500 Prepaid insurance 1,700 Furniture 27,400 Accumulated depreciation-furniture Building $ 1,400 53,900 Accumulated depreciation-building 34,500 Accounts payable 13,300 Salary payable Unearned service revenue 8,800 Jane King, capital 20,000 Jane King, withdrawals 3,800 Service revenue 16,800 Depreciation expense-furniture Depreciation expense-building Salary expense 2,100 Insurance expense Utilities expense 1,100 Supplies expense Total $94,800 $94,800