Crane Services Company records adjusting entries on an annual basis. The following information is available to be used in recording adjusting entries for the year ended December 31, 2021.

1.Prepaid insurance totalling $365 has expired.2.Supplies of $365 have been used.3.Annual depreciation on equipment is $1,215.4.Services related to unearned revenue of $265 were performed.

5.Salaries of $815 are unpaid.6.Utility expenses for 2021 of $265 are unrecorded and unpaid.7.Services provided but not collected in cash or recorded total $1,015.8.Interest of $190 on a note payable has accrued.