Adjustment data for Tyro Health Care Inc. for March are as follows:

1. Insurance expired, $360.

2. Supplies on hand on March 31, $870.

3. Depreciation on building, $1,200.

4. Unearned rent revenue earned, $1,800.

5. Wages owed employees but not paid, $850.

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

Instructions

Based upon the transactions recorded in March for Problem 3-1B, record the adjustments for March using the integrated financial statement framework.