Sinking Slow Boat has completed its journal entries for the month of May and posted them to the general ledger. Based on the ledger balances, an adjusted trial balance has been prepared. The following adjustments must be made at the end of May.

May 31	Depreciation on equipment for the month is $390.
May 31	Prepaid rent of $510 has been used up this month.
May 31	Interest of $190 accrued on the bank loan.
May 31	Unearned revenue of $790 has now been earned.

Required

Complete the worksheet.

Do not enter dollar signs or commas in the input boxes.

Select the proper order for the headings of the worksheet.

AnswerSinking Slow BoatMay 31, 2022Worksheet AnswerSinking Slow BoatMay 31, 2022Worksheet AnswerSinking Slow BoatMay 31, 2022Worksheet
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account	DR	CR	DR	CR	DR	CR
Cash	8,300		Answer	Answer	Answer	Answer
Accounts Receivable	7,300		Answer	Answer	Answer	Answer
Prepaid Rent	2,400		Answer	Answer	Answer	Answer
Equipment	64,400		Answer	Answer	Answer	Answer
Accumulated Depreciation		780	Answer	Answer	Answer	Answer
Accounts Payable		8,400	Answer	Answer	Answer	Answer
Interest Payable			Answer	Answer	Answer	Answer
Unearned Revenue		6,600	Answer	Answer	Answer	Answer
Bank Loan		10,100	Answer	Answer	Answer	Answer
Crews, Capital		55,960	Answer	Answer	Answer	Answer
Crews, Withdrawals	800		Answer	Answer	Answer	Answer
Service Revenue		3,600	Answer	Answer	Answer	Answer
Advertising Expense	840		Answer	Answer	Answer	Answer
Depreciation Expense			Answer	Answer	Answer	Answer
Rent Expense			Answer	Answer	Answer	Answer
Interest Expense			Answer	Answer	Answer	Answer
Salary Expense	1,400		Answer	Answer	Answer	Answer
Total	85,440	85,440	Answer	Answer	Answer	Answer