Chirp Hearing is owned by Annie Truderung and provides hearing aids and other auditory services. At the end of May $2022,$ the company had the following adjustments.

May $31$ Interest on the bank loan is set at $5\%$; one month of interest has accrued.

May $31$ The balance of prepaid rent is for the remaining $9$ months of the lease; one month of rent has been used.

May $31$ The equipment was purchased three months prior at the beginning of the month and will have a useful life of $6$ years, after which it will have residual value of $$860.$ Depreciation is recorded every month. Record depreciation for May.

May $31$ Chirp Hearing completed $$650$ of work that was previously unearned.

May $31$ Auditory services were provided in the month for $$1,320$ and the customer will pay next month.

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.