Record adjustments on May 31 that reflect the following data. Include explanations for each adjustment to revenue or expense. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

1.		Insurance expires at the rate of $945 per month.
2.		A count of supplies shows $2,205 of unused supplies on May 31.
3.		(a) Annual depreciation is $7,560 on the building.
		(b) Annual depreciation is $6,300 on equipment.
4.		The mortgage interest rate is 6%. (The mortgage was taken out on May 1.)
5.		Rental services related to unearned rent of $5,250 have been provided.
6.		Salaries of $1,890 are accrued and unpaid at May 31

Cash	+	Supplies	+	Prepd. Insur.	+	Land	+	Bldgs.	-	Acc. Depr.- Bldgs.	+	Equip.	-	Acc. Depr.- Equip.		Accts. Pay.	+	Int. Pay	+	Sal./Wages Pay.	+	Unearn. Rent. Rev.	+	Mortg. Pay		Com. Stock	+	Retained Earnings
																									=			+	Rev.	-	Exp.	-	Div
Bal.	5,250		5,460		3,780		31,500		147,000		0		35,280		0		9,870		0		0		6,930		75,600		126,000		18,900		-9,030		0

5. Rental services related to unearned rent of $5,250 have been provided. Salaries of $1.890 are accrued and unpaid at May 31. 6 Cash Prepd. Insur. + Supplies Land Bal. 5,250 5,460 3.780 Adj. 1. Adj. 2 Adj. 3a. Adj. 36. Adj. 4. Adj. 5. Adj. 6. Adj. Bal