Sharp Massage Co. unadjusted trial balance is as follows: Sharp Massage Co. Trial Balance December 31, 2015 Cash Prepaid insurance Massage supplies Massage equipment Debit $ 3,200 480 990 3,860 Credit Accum depreciation, massage equipment $ 770 Building 67,500 Accum depreciation, building 2,840 Land 55,000 Unearned rent 600 Long-term notes payable 10,000 Sharp, capital 102,560 Sharp, withdrawals 2,700 Rent earned 3,400 Fees earned 23.400 Wages expense 4,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 TOTAL $143,570 $143,570 Use the following information to prepare any adjusting entries required: (a) (b) (c) (d) (e) (f) (g) (h) Examination of an insurance policy showed $240 of expired insurance. An inventory showed $210 of unused massage supplies on hand. Estimated depreciation expense on massage equipment, $350. Estimated depreciation expense on the building, $2,220. A massage therapist owes $200 for space rental payments, and this was unrecorded at the time the tria balance was prepared. $200 of the Unearned Rent account balance was earned by year-end. The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked three days this week for which she has not been paid. Three months' property taxes, totaling $450, have accrued. This has not been recorded.