Adjustment data for Oasis Health Care Inc. for January are as follows:

1. Insurance expired, $800.

2. Supplies on hand on January 31, $1,100.

3. Depreciation on building, $2,000.

4. Unearned rent revenue earned, $2,500.

5. Wages owed employees but not paid, $1,700.

6. Services provided but not billed to patients, $10,000.

Instruction

Based on the transactions recorded in January for Problem 3-1, record the adjustments for January using the integrated financial statement framework.