Chirp Hearing is owned by Christina Howell and provides hearing aids and other auditory services. At the end of November 2018, the company had the following adjustments.

Nov 30 Interest on the bank loan is set at 10%, one month of interest has accrued

Nov 30 The balance of the prepaid insurance is for the remaining 10 months of the insurance policy, one month of insurance has been used

Nov 30 The equipment was purchased on September 1,2018 and will have a useful life of seven years, after which it will have no residual value, depreciation is recorded every month, record depreciation for November

Nov 30 Chirp hearing completed 650 of work that was previously unearned

Nov 30 Office supplies used during the month totaled 400

Use the following trial balance, complete the adjustments and the adjusted trial balance in the spreadsheet

	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
	DR	CR	DR	CR	DR	CR
Cash	6250
Accounts Receivable	3440
Prepaid Insurance	2200
Office Supplies	1140
Equipment	15120
Accum Deprec-Equipment		360
Accounts Payable		2260
INterest Payable		0
Unearned Revenue		1240
Notes Payable		4800
Howell, Capital		12640
Howell, withdrawals	2100
Service Revenue		12500
Depreciation expense
Insurance expense
Interest expense
Office supplies expense
Rent expense	1650
Salaries expense	1900
Total	33800	33800