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particular Asset, Liability or Equity item that was reduced.) 1. Insurance expires at the rate of $900 per month. 2. A count of supplies shows $2,100 of unused supplies on May 31 . 3. (a) Annual depreciation is $7,200 on the building. (b) Annual depreciation is $6,000 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1) 5. Rental services related to unearned rent of $5,000 have been provided