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At the end of May, the following adjustment data were assembled based on these following data:

a.
b.
c.
d.
e.
f.

Insurance expired during May is Rp.275,000


Supplies on hand on May 31 are Rp.715,000
Depreciation of office equipment for May is Rp.330,000
Accrued receptionist salary on May 31 is Rp.325,000
Rent expired during May is Rp.1,600,000
Unearned fees on May 31 are Rp.3,210,000
g. Rp.625,000 of fees have been earned but have not billed to clients

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