Date Particulars P.

R DR CR
Sep. 30 Insurance Expense 27,200
Prepaid Insurance 27,200
To record the unexpired ensurance for the month of September

Sep. 30 Supplies Expense 61,300

Supplies 61,300
To record the cleaning supplies on hand for the month of September

Sep. 30 Depreciation Expense: Building 128,000

Accumulated Depreciation: Building 128,000
To record the depreciation of the builing for the month of September

Sep. 30 Interest Expense 10,000

Mortage Expense 10,000
To record the interest on mortage for the month of September

Sep. 30 Unearned Cleaning Revenues 4,000

Cleaning Revenues 4,000
To record the charge for the fixed monthly service

Sep. 30 Salaries Expense 16,800

Salaries Payable 16,800
To record the 4 days salaries