Record adjustments on May 31 that reflect the following data. Include explanations for each adjustment to revenue or expense. - Decreases in assets, Nobilitiles, or stockholders' equilty requile a negotive sion or porentheses. - Increases in eqpenses requilre a negative sign or parenthesex. - Increases in Accumulated Depreciation require a negative slgn or parentheses. 1. Insurance expires at the rate of $1,395 per month. 2. A count of supplies shows $3,255 of unused supplies on May 31 . 3. (a) Annual depreciation is $11,160 on the building. (b) Annual depreciation is $9,300 on cquipment. 4. The note payable interest rate is 6%. (The note was taken out on May 1 and has a 1 -year life. Interest and principal are to be repaid at the maturity of the note.) 5. Rental services related to unearned rent of $7,750 have been provided. 6. Salaries of \$2,790 are accrued and unpaid at May 31. \begin{tabular}{|c|c|} \hline Cash & $7,750 \\ \hline Supplies & $3,255 \\ \hline Prepaidlnsurance & $4,185 \\ \hline Land & $46,500 \\ \hline Buildings & $217,000 \\ \hline AccumulatedDepreciation-Buildings & $930 \\ \hline Equipmentment & $52,080 \\ \hline AccumulatedDepreciation-Equip & $775 \\ \hline AccountsPayable & $14,570 \\ \hline InterestPayable & $558 \\ \hline SalariesandWagesPayable & $2,790 \\ \hline UnearnedRentRevene & $2,480 \\ \hline NotesPayable & $111,600 \\ \hline CommonStock & $186,000 \\ \hline Revenues & $35,650 \\ \hline Expenses & $24,583 \\ \hline Dividends & $0 \\ \hline \end{tabular} Find the adjusted balance for each column in the tabular summary, Provg that the expanded accounting equation balances