\begin{tabular}{|l|l|} \hline May 31 & The amount of prepaid insurance is for 12 months. One month has been used. \\ \hline May 31 & Depreciation for the month on equipment was $110. \\ \hline May 31 & Unearned revenue of $800 has now been earned. \\ \hline May 31 & A count of office supplies shows that $860 worth of supplies remains. \\ \hline \end{tabular}