A partial tabular summary of transactions for Shamrock, Inc. on March 31, 2017, includes the following accounts before adjustments.

Assets

=

Liabilities

+

Stockholders Equity

Supplies

+

Prepaid Insurance

+

Equip.

-

Acc. Depr.- Equip.

=

Unearned Serv. Rev

+

Rev.

Exp.

2,610

2,480

22,500

-3,600

12,000

An analysis of the accounts shows the following.

1.		Insurance expires at the rate of $310 per month.
2.		Supplies on hand total $960.
3.		The equipment depreciates $150 per month.
4.		During March, services were performed for two-fifths of the unearned service revenue.

Prepare a tabular summary to record adjustments for the month of March. Include an explanation for each adjustment. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

Assets

=

Liabilities

+

Stockholders Equity

Supplies

+

Prepaid Insurance

+

Equip.

-

Acc. Depr.- Equip.

=

Unearned Serv. Rev

+

Rev.

Exp.

Unadj. Bal.

2,610

2,480

22,500

-3,600

12,000

Adj. 1

Depreciation expenseInsurance expenseService revenueSupplies expense

Adj. 2

Depreciation expenseInsurance expenseService revenueSupplies expense

Adj. 3

Depreciation expenseInsurance expenseService revenueSupplies expense

Adj. 4

Depreciation expenseInsurance expenseService revenueSupplies expense

Adj. Bal.