The trial balance of Denise Arami Design at May 31, 2014, appears on the next page.
Additional data at May 31, 2014:
a. Amortization for the period, which needs to be recorded: furniture, $480; building, $660.
b. Accrued salary expense, $1,200.
c. A count of supplies showed that unused supplies amounted to $420.
d. During May, $1,390 of prepaid insurance coverage was used.
e. Loan interest expense of $220 was incurred but is not yet paid.
f. Of the $8,800 balance of Unearned Design Services Revenue, $4,000 was earned during May.
g. Advertising expense of $2,060 was incurred but is not yet recorded. h. Earned interest revenue in the amount of $150, which had not yet been received.
Required
Complete Denise Arami Design's work sheet for May 2014. Identify each adjusting entry by its letter.

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DENISE ARAMI DESIGN Trial Balance May 31, 2014 $ 18,670 Cash Notes receivable 10,340 Interest receivable Supplies Prepaid insurance Furniture 560 5,790 27,410 Accumulated amortization-furniture 1,480 Building Accumulated amortization-building 53,900 34,560 Land 43,700 Accounts payable Interest payable Salary payable Unearned design services revenue Notes payable, long-term Denise Arami, capital Denise Arami, withdrawals 34,730 8,800 18,700 44,290 3,800 26,970 Design services revenue Interest revenue Amortization expense-furniture Amortization expense building Salary expense Insurance expense 3,170 Interest expense Utilities expense Advertising expense Supplies expense Total 1,130 1,060 $169,530 $169,530