Other data: 1. Insurance expirss at the rate of $360 par month. 2. A count of supplies shows $1,190 of unused supplies on May 31 3. Annual dapreciation is $2,760 on the buildin z and $2,160 on squipmant. 4. The notes payable interest rate is 596 (The nate was taken out on May 1 and has a 1 -year life. Interast and principal are to be repaid at the maturity of the note) 5. Unearned rent of $2,670 has been earned. 6. Salarias of $710 are accruad and unpaid at May 31. No. Account Titles and Explanation Debit Credit 1. Irsurarces Equeras 360 Prepeld livarencer 2. Sugellia Exparse Sugellia 3. Deprastition Egernat Actumulates Dopondation-Buldinge (To record depreciation an buildings] Deprastation Egernas Actumulatas Deproclation-Equlpmart [To record depreciation on equipment] 4. Irearest Payeble 5. Umairnd Rart Reverus Fart Ravanus 6. Selarlis snd Waiza Exparse Salarles and Wari Pryable
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