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

1. Insurance expired, $300.

2. Supplies on hand on January 31, $585.

3. Depreciation on building, $1,800.

4. Unearned rent revenue earned, $1,350.

5. Wages owed employees but not paid, $1,440.

6. Services provided but not billed to patients, $3,850.

Instructions

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