At the end of May the following adjustment data were assembled. Analyze and use these data to complete an adjusted Trial balance. a) Insurance expired during May is $275 b) Supplies on hand on May are $715 Depreciation of Office equipment for May $330 d) Accrued receptionist salary on May 31 is $325 e) Rent expired during May is $1,600 f) unearned fees on May 31 are $3210

Unadjusted Trial Balance May 31, 2014 Account Title Debit Credit SD 44195 Cash 8080 Accounts Receivable 2085 Supplies Prepaid Rent 3200 1500 Prepaid Insurance v 14500 Office Equipment Accumulated Depreciation 330 895 Accounts Payable Salaries Payable 7000 Unearned Fees 42300 Kelly Pitney, Capital V 10500 Kelly Pitney, Drawing 36210 Fees Earned 1380 Salary Expense Rent Expense Supplies Expense Depreciation Expense Insurance Expense V 1295 Miscellaneous Expense 86735 (V 86735