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.

	Assets															=	Liabilities									+	Stockholders Equity
	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
Adj. 1.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Interest ExpenseSupplies ExpenseDepreciation ExpenseInsurance ExpenseRent RevenueSalaries & Wages Expense
Adj. 2.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Supplies ExpenseDepreciation ExpenseRent RevenueInsurance ExpenseSalaries & Wages ExpenseInterest Expense
Adj. 3a.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Salaries & Wages ExpenseRent RevenueInsurance ExpenseSupplies ExpenseDepreciation ExpenseInterest Expense
Adj. 3b.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Depreciation ExpenseRent RevenueSalaries & Wages ExpenseSupplies ExpenseInterest ExpenseInsurance Expense
Adj. 4.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Supplies ExpenseInterest ExpenseSalaries & Wages ExpenseDepreciation ExpenseInsurance ExpenseRent Revenue
Adj. 5.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Rent RevenueDepreciation ExpenseInsurance ExpenseSalaries & Wages ExpenseSupplies ExpenseInterest Expense
Adj. 6.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title Depreciation ExpenseRent RevenueInterest ExpenseSalaries & Wages ExpenseSupplies ExpenseInsurance Expense
Adj. Bal.	enter the adjusted balance amount in dollars		enter the adjusted balance amount in dollars		enter the adjusted balance amount in dollars		enter the adjusted balance amount in dollars