Salmon Fisheries is owned by Matthew Kulak and provides fish products to the fishing industry. At the end of March 2019, they had the following adjustments.

Mar 31Interest of $380 had accrued on the bank loan.Mar 31The balance of prepaid rent is for a 5-month lease, one month of rent has been used.Mar 31During March, Salmon Fisheries earned $940 of unearned revenue.Mar 31The computers were purchased on March 1, 2019 and have an expected useful life of five years, after which they will have no residual value. Record depreciation for March