Adjustment Process Oasis Health Care Inc. is owned and operated by Dr. George Hancock, the sole stockholder. The account balances after all of the month's transactions were recorded appear on the first line of the integrated financial statement framework below. Adjustment data for Oasis Health Care Inc. for January are as follows: Insurance expired, $800. Supplies on hand on January 31, $1,100. Depreciation on building, $2,000. Unearned rent revenue earned, $2,500. Wages owed employees but not paid, $1,700. Services provided but not billed to patients, $10,000. Instructions: Record the adjustments for January using the integrated financial statement framework. If an amount box does not require an entry, leave it blank. Enter account decreases and cash outflows as negative amounts. Statement of Cash Flows Balance Sheet Income Statement Assets = Liabilities + Stockholders' Equity Cash + Accounts Receivable + Prepaid Insurance + Supplies + Building - Accumulated Depreciation + Land = Accounts Payable + Unearned Revenue + Wages Payable + Notes Payable + Capital Stock + Retained Earnings Balances 40,500 69,000 4,900 2,800 150,000 -11,200 120,000 6,300 15,000 0 30,000 75,000 249,700 Jan. 31. SelectAccounts receivableCashInsurance expensePrepaid insuranceNo income statement account affectedItem 1 Jan. 31. Balances Jan. 31. SelectAccounts payableRetained earningsSuppliesSupplies expenseNo income statement account affectedItem 28 Jan. 31. Balances Jan. 31. SelectAccumulated depreciationBuildingDepreciation expenseNotes payableNo income statement account affectedItem 55 Jan. 31. Balances Jan. 31. SelectRent expenseRent revenueRetained earningsUnearned revenueNo income statement account affectedItem 82 Jan. 31. Balances Jan. 31. SelectCashInterest expenseWages expenseWages PayableNo income statement account affectedItem 109 Jan. 31. Balances Jan. 31. SelectAccounts receivableCashFees earnedUnearned revenueNo income statement account affectedItem 136 Jan. 31. Balances, Jan. 31 Statement of Cash Flows Income Statement Jan. 1. Operating 15,000 Jan. 20. Fees earned 62,000 Jan. 1. Operating -4,200 Jan. 25. Fees earned 12,900 Jan. 9. Operating 27,500 Jan. 30. Wages expense -24,000 Jan. 11. Operating -3,000 Utilities expense 6,000