Adjustment data for Oasis Health Care Inc. for January are as follows:

• 1.Insurance expired, $800.
• 2.Supplies on hand on January 31, $1,100.
• 3.Depreciation on building, $2,000.
• 4.Unearned rent revenue earned, $2,500.
• 5.Wages owed employees but not paid, $1,700.
• 6.Services provided but not billed to patients, $10,000.

Instructions

Based on the transactions recorded in January forProblem 3-1, record the adjustments for January using the integrated financial statement framework.