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 $1,215 per month.
2.		A count of supplies shows $2,835 of unused supplies on May 31.
3.		(a) Annual depreciation is $9,720 on the building.
		(b) Annual depreciation is $8,100 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 $6,750 have been provided.
6.		Salaries of $2,430 are accrued and unpaid at May 31.

Find the adjusted balance for each column in the tabular summary. Prove that the expanded accounting equation balances.

Assets		=		Liabilities				Stockholders' Equity
$enter assets amount in dollars		=		$enter liabilities amount in dollars		select between addition and deduction -+		$enter the stockholder's equity amount in dollars