Pass the necessary journal entries:

1. insurance expires at the rate of 450 per month

2. a count of supplies shows 1050 of unued suplies on may 31

3. annual depreciation of 3600 on the building and 3000 on equipment

4. the morgage interet 6%

5. unearned rent of 2500 has been earned

6. salaries of 900 are accrued and unpaid at may 31