Prepaid Insurance $ 3,600 Supplies 3,500 Equipment 18,750 Accumulated Depreciation—Equipment $ 8,400 Notes Payable 21,000 Unearned Rent Revenue 11,000 Rent Revenue 62,000 Interest Expense 0 Salaries and Wages Expense 20,000 An analysis of the accounts shows the following. 1. The equipment depreciates $300 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest totaling $525 is accrued on the notes payable for the quarter. 4. Supplies on hand total $860. 5. Insurance expires at the rate of $200 per month.

1. Depreciation expense 3600

          Accumulated depreciation 3600

2.Unearned rent  330666

                 Rental income 330666

3. Interest expense     2100

               Interest payable               2100

4.Cost of goods manufactured 2640

           Supplies                                2640

5. Insurance expense 2400

              Prepaid insurance  2400

Explanation:

depreciation for the year = 300*12=3600

2. Earned rent was 62000/3*4=330666

3.Interest expense for the year = 525*4=2100

4.opening supplies were 3500 and ending were 860 so (3500-860)=2640 were consumed and 860 will be reported to balance sheet.

5. Opening prepaid insurance was =$3600

Insurance was expense out at the rate of $200 per month = 200*12=$2400

$1200 shall be reported to balance sheet.

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.