hello below my answer i am not sure how to calculate 31 may 21 expired insurance premium for may? and the rest it there any incorrect answer?

$ 11000 1100 720 Look Fit (LF) Shop commenced business on 1 May 2021. The following transactions occurred during the first month of operations: 1-May-21 Mr Hulk, the owner, invested cash into the business. 1-May-21 Advertised the opening of the shop, paying cash for advertising expenses. 1-May-21 Prepaid in cash for a 1-year insurance policy effective from 1 May. 6-May-21 Acquired shop equipment on following terms. Paid in cash for above shop equipment Balance for above shop equipment to be paid in 30 days 22-May-21 Mr Hulk withdrew cash from the business bank account for personal use. 31-May-21 Billed customers for services provided during the month on following terms Received cash towards revenue 4000 1000 3000 440 5500 80% Credit revenue to be received next month 20% 690 1220 31-May-21 Paid May salary expenses in cash. 31-May-21 Accrued operating expenses for May to be paid in June. 31-May-21 Depreciation expense on equipment for month of May 31-May-21 Calculate and record the expired insurance premium for May. 190 $? Required: Prepare the general journal entries to record the above transactions. Narrations are required. Assume that GST does not apply. Look Fit Shop Ignore GST Date Debit ($) Credit ($) 11000 1/5/21 Cash Captial Introduction of capital in cash 11000 1/5/21 Advertisng expense 1100 Cash 1100 Paid advertising expenses 720 1/5/21 Prepaid insurance Cash Prepaid insurance for 1 year paid 720 4000 1000 6/5/21 Equipment Cash Accounts payable Acquired shop equipment in cash, balance to be paid in 30 days 3000 440 22/5/21 Mr Hulk, Drawings Cash Withdrew cash for personal use 440 5500 4400 31/5/21 Accounts receiveable Service revenue Accounts payable Billed customers for services, received 80% in cash and 20% credit due next month 1100 690 31/5/21 Salaries expense Cash Paid salaries for the month of May 690 1220 31/5/21 Accured operating expenses Accounts payable Owed operating expenses to be paid in June 1220 190 31/5/21 Depreciation expense Accumulated Depreciation - Shop equipment Depreciation expense for the month of May 190 60 31/5/21 Insurance expense Prepaid insurance Recorded expired insurance premium for May ($720/12 months = $60/month) 60