Q1. Jamal started his own business on May 1,2010. The following accounts selected from his trial balance at May 31 is as follows:

Supplies 1900, Prepaid Insurance 3600, Furniture 10200, Unearned Revenue 2000.

Analysis reveals the following data:

1. $900 of supplies currently on hand.
2. Transportation expense incurred but not paid $200 on May 31,2010.
3. The Insurance Policy is for 1 years.
4. $900 of the balance of the Unearned Revenue account remains Unearned at the end of the month.
5. Jamal has three employees, 3 days accrued salaries for October and each employee paid $50 per day.
6. The furniture is being depreciated at $200 per month.
7. $1000 of services performed during the month have not been recorded as of May 31.

Required : Prepare the Adjusting entries as at May 31,2010.