MJ Sandblasting is in its second year of operations. At the end of April 2018, it had the following adjustments.

April 30 - Recognized $300 of prepaid insurance expense for the month

April 30 - Depreciation on equipment for the month was $200

April 30 - A count of office supplies showed that $650 worth of supplies had been used

April 30 - Accrued interest on bank loan was $30

April 30 - Outstanding work for a client worth $800 was completed during the month; the client had paid for the work in March

Prepare the journal entries for the adjustments.

Date	Account Title and Explanation	PR	Debit	Credit