Several accounts from the Bama Hotels general ledger that pertain to the rooms department are listed below. The accounts are in random order as follows:

Sales-transient-regular	$100,000
Salaries	10,000
Commissions	1,000
Uniforms	500
Linen expense	1,000
Sales-transient-group	50,000
Wages	15,000
Payroll taxes	2,000
Operating supplies	1,500
Contract cleaning	1,800
Dry cleaning	1,200
Fringe benefits	3,000
Other revenues	2,000
Allowances-rooms	500
Laundry	3,000
Miscellaneous expenses	1,800

Prepare a rooms department schedule following the USALI. Use only classifications as shown on the prescribed schedule. Use Exhibit 5 on the next page as a guide.