Janes Spa and Massage Center has the following unadjusted trial balance as of March 31, 2021:

Accounts	Debit	Credit
Cash	39,100
Accounts Receivable	2,000
Supplies (candles, massage oil, etc)	1,600
Prepaid Rent	6,500
Massage table	3,000
Accumulated depreciation - massage table		450
Furniture	8,000
Accumulated depreciation - furniture		950
Accounts Payable		8,500
Unearned Fees		9,300
Ed. Chiac, capital		13,000
Ed. Chiac, drawings	12,000
Service Revenue		44,300
Interest expense	1,800
Repairs expense	2,500
	$76,500	$76,500

The following adjustment data were assembled and analyzed on March 31, 2021, by L. Cayetano, who is the Accountant for Janes Spa and Massage Center.

A) Massage services provided but not yet billed to customers totals, $1,000

B) Supplies on hand was $400.

C) Depreciation of the massage table, $150.

D) Depreciation of the furniture, $200.

E) 25% of the Unearned fees amount has still not been earned.

F) Interest owing, $300.

G) Prepaid Rent expired $1,300.