wordfish Programming is owned by Luke Kosak and provides computer solutions to the hospitality industry. At the end of May 2021, they had the following adjustments.

May 31	Interest of $650 had accrued on the bank loan.
May 31	The balance of prepaid insurance is for a 6-month policy, one month of insurance has been used.
May 31	During May, Swordfish Programming earned $530 of unearned revenue.
May 31	The computers were purchased on May 1, 2021 and have an expected useful life of five years, after which they will have no residual value. Record depreciation for May

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

Do not enter dollar signs or commas in the input boxes.

Swordfish Programming Worksheet May 31, 2021
	Unadjusted Trial Balance	Adjustments	Adjusted Trial Balance
Account	DR	CR	DR	CR	DR	CR
Cash	5,200		Answer	Answer	Answer	Answer
Accounts Receivable	2,120		Answer	Answer	Answer	Answer
Prepaid Insurance	6,600		Answer	Answer	Answer	Answer
Computers	10,800		Answer	Answer	Answer	Answer
Accumulated Depreciation-Computers			Answer	Answer	Answer	Answer
Accounts Payable		1,600	Answer	Answer	Answer	Answer
Interest Payable			Answer	Answer	Answer	Answer
Unearned Revenue		2,400	Answer	Answer	Answer	Answer
Bank Loan		2,710	Answer	Answer	Answer	Answer
Kosak, Capital		16,060	Answer	Answer	Answer	Answer
Kosak, Withdrawals	1,060		Answer	Answer	Answer	Answer
Service Revenue		4,550	Answer	Answer	Answer	Answer
Depreciation Expense			Answer	Answer	Answer	Answer
Insurance Expense			Answer	Answer	Answer	Answer
Interest Expense			Answer	Answer	Answer	Answer
Rent Expense	1,230		Answer	Answer	Answer	Answer
Telephone Expense	310		Answer	Answer	Answer	Answer
Total	27,320	27,320	Answer	Answer	Answer	Answer