Adjustment data for Osmosis Health Care Inc. for August are as follows:
1. Insurance expired, $300.
2. Supplies on hand on August 31, $285.
3. Depreciation on building, $1,000.
4. Unearned rent revenue earned, $1,500.
5. Wages owed employees but not paid, $725.
6. Services provided but not billed to patients, $5,500.
Based upon the transactions recorded in August for Problem 3–1B, record the adjustments for August.