1. Depreciation Expense ($250 X 3) ................750

Accumulated DepreciationEquipment ......... 750

2. Unearned Rent Revenue ($9,300 X 1/3) .......... 3,100

Rent Revenue ......................................... 3,100

3. Interest Expense..................................... 500

Interest Payable ................................................. 500

4. Supplies Expense ........................................ 1,950

Supplies ($2,800 $850) .................................... 1,950

5. Insurance Expense ($300 X 3) ..................... 900

Prepaid Insurance .............................................. 900