Adjustment data for Espresso Health Care Inc. for July are as follows:
1. Insurance expired, $800.
2. Supplies on hand on July 31, $1,100.
3. Depreciation on building, $2,000.
4. Unearned rent revenue earned, $3,000.
5. Wages owed employees but not paid, $1,700.
6. Services provided but not billed to patients, $9,000.
Instructions
Based upon the transactions recorded in July for Problem 3-1, record the adjustments for July using the integrated financial statement framework