for number 4, where did you get 140 from?

Assets Liabilities + Stockholders' Equity Unearn. Prepd. + Acc. Depr.-+ Acc. Depr.- Accts Sal/Wages Serv. Rev. Mortg. Com. Retained Earnings Cash + Supplies+ Insur.+ Land Bids idgs.Equip EqupPay.Int. PayPay. Pay Stock Rev..Exp-Di 03,300+33,600+ 59,733+9,000-4,300 0 Bal. 2,2332,600+1,800 +14,733 +67,600 0 16,800 0- 4,433+ 0 Your answer is partially correct. Try again. Record adjustments on May 31 that reflect the following data. Include explanations for each adjustment to revenue or expense. (t a transaction resuts In a or Equity item that was reduced.) 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,050 of unused supplies on May 31. 3. (a) Annual depreciation is $2,760 on the building. (b) Annual depreciation is $2,160 on equipment. The mortgage interest rate is 5%. (The mortgage was taken out on May .) 5. Rental services related to unearned rent of $2,500 have been provided. 6. Salaries of $820 are accrued and unpaid at May 31 | 4