Use the following information to prepare any necessary adjusting entries.

(a)	Examination of the insurance policy showed $1,240 of expired insurance.
(b)	An inventory showed $210 of unused shop supplies on hand.
(c)	The Shop Equipment was purchased in 2014 for 3,860 with an estimated salvage value of 860 and an estimated useful life of three years.
(d)	$800 of the Unearned Rent account balance was earned by year-end.
(e)	The one employee, a receptionist, works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which she has not been paid.

Date	Account	Debit	Credit

770 3,840 Hair by Harriette Trial Balance December 31, 2015 Cash $ 4,200 Prepaid insurance 1,480 Shop supplies 990 Shop equipment 3,860 Accum depreciation, shop equipment Building 57,500 Accum depreciation, building Land 55,000 Unearned rent Long-term notes payable Harriette, capital Harriette, withdrawals 2,700 Rent earned Fees earned Wages expense 3,200 Utilities expense 690 Property taxes expense 600 Interest expense 4,350 Totals $ 134,570 1,600 100,000 2,560 2,400 23,400 $ 134,570