prep.exp

1. prep.rent

1.1. original increase in p.r , decrease in cash

1.2. adj decrase in p.r , increase in r.exp

2. prep.ins

2.1. original increase in p.ins , decrease in cash

2.2. adj decrase in p.ins , increase in ins.exp

3. prep.supp

3.1. original cash decrease , supp increase

3.2. adj supp.exp increase , supp decrease

4. Depcreiation

4.1. original increase asset , decrease cash

4.2. adj Dep.exp increase , acc.exp decrease