Based upon the transactions recorded in August for Problem 3–1B, record the adjustments for August.

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.

Instructions

Based upon the transactions recorded in August for Problem 3–1B, record the adjustments for August.

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