Arrow Hospitality prepares adjustments monthly and showed the following at September 30, 2023:

ARROW HOSPITALITY Trial Balances September 30, 2023
	Unadjusted											Adjusted
	Trial Balance								Adjustments			Trial Balance
Account		Dr.				Cr.			Dr.	Cr.		Dr.	Cr.
Cash	$	5,100
Accounts receivable		10,300
Repair supplies		1,750
Prepaid rent		13,100
Office furniture		20,780
Accounts payable					$	7,100
Notes payable						18,000
Eli Arrow, capital						66,588
Eli Arrow, withdrawals		4,100
Hospitality revenues						119,000
Salaries expense		139,500
Wages expense		16,058
Totals	$	210,688			$	210,688

Additional information available for the month ended September 30, 2023:

1. Interest of $135 had accrued on the notes payable for the month of September.
2. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be sold for about $1,100 at the end of its four-year life.
3. A count of the Repair Supplies revealed a balance on hand of $610.
4. A review of the Prepaid Rent account showed that $11,000 had been used during September.
5. Accrued wages of $2,350 had not been recorded at month-end.
6. The September Internet bill for $110 had been received and must be paid by October 14.
7. Accrued revenues of $5,300 were not recorded at September 30.