Cash		2523
Supplies		2600
Prepaid Ins		1800
Land		15023
Buildings		72400
Equipment		16800
Acc Payable					4723
Unearned Rent Rev					3300
Mortgage Payable					38400
CS					60023
Rent Rev					9000
Salaries & Wages Exp		3000
Utilities Exp		800
Ad Exp		500
		115446			115446

1.		Insurance expires rate 300 per month
2.		A count of supplies shows 1190 of unused supplies May 31
3.		(a) Annual dep 3240 on the building
		(b) Annual dep 2640 on equipment
4.		mortgage interest rate 5% mortgage taken out May 1
5.		Unearned rent 2600 has been earned
6.		Salaries of 770 are accrued and unpaid May 31.

Prepare a ledger using T-accounts. Enter the trial balance amounts and post the adjusting entries