Other data:

1.		Insurance expires at the rate of $450 per month.
2.		A count of supplies shows $1,160 of unused supplies on May 31.
3.		(a) Annual depreciation is $3,480 on the building.
		(b) Annual depreciation is $2,880 on equipment.
4.		The mortgage interest rate is 6%. (The mortgage was taken out on May 1.)
5.		Unearned rent of $2,580 has been earned.
6.		Salaries of $760 are accrued and unpaid at May 31.

Journalize the adjusting entries on May 31.