Sweet Massage Co. unadjusted trial balance is as follows:

Sweet Massage Co. Trial Balance December 31, 2020
	Debit	Credit
Cash	$3,200
Prepaid insurance	480
Massage supplies	990
Massage equipment	3,860
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

INSTRUCTION: USE THE FOLLOWING ADJUSTMENTS AND PREPARE

1. ADJUSTING ENTRIES AND 2. ADJUSTED TRIAL BALANCE

(a)	Examination of an insurance policy showed $240 of expired insurance.
(b)	An inventory showed $210 of unused massage supplies on hand.
(c)	Estimated depreciation expense on massage equipment, $350.
(d)	Estimated depreciation expense on the building, $2,220.
(e)	A massage therapist owes $200 for space rental payments, and this was unrecorded at the time the trial balance was prepared.
(f)	$200 of the Unearned Rent account balance was earned by year-end.
(g)	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.