At the end of its fiscal year, the trial balance for Roosevelt Cleaners appears as follows:
Roosevelt Cleaners
Trial Balance
September 30, 20x7
Cash $ .................................................... 11,788
Accounts Receivable ................................... 26,494
Prepaid Insurance ....................................... 3,400
Cleaning Supplies ....................................... 7,374
Land ...................................................... 18,000
Building ................................................... 185,000
Accumulated Depreciation-Building ....................................... $ 45,600
Accounts Payable .............................................................. 20,400
Unearned Cleaning Revenue .................................................. 1,600
Mortgage Payable ............................................................... 110,000
T. Roosevelt, Capital ............................................................ 56,560
T. Roosevelt, Withdrawals .............................. 10,000
Cleaning Revenue ............................................................... 157,634
Wages Expense ............................................ 101,330
Cleaning Equipment Rental Expense ................... 6,000
Delivery Truck Expense .................................. 4,374
Interest Expense ........................................... 11,000
Other Expenses ............................................. 7,034
................................................................. $391, 794............$391, 794
The following information is also available:
a. A study of the company's insurance policies shows that $680 is unexpired at the end of the year.
b. An inventory of cleaning supplies shows $1,244 on hand.
c. Estimated depreciation on the building for the year is $12,800.
d. Accrued interest on the mortgage payable is $1,000.
e. On September 1, the company signed a contract, effective immediately, with Kings County Hospital to dry clean, for a fixed monthly charge of $400, the uniforms used by doctors in surgery. The hospital paid for four months' service in advance.
f. Sales and delivery wages are paid on Saturday. The weekly payroll is $2,520. September 30 falls on a Thursday and the company has a six-day pay week.
Required
All adjustments affect one balance sheet account and one income statement account. For each of the above situations, show the accounts affected, the amount of the adjustment (using a + or - to indicate an increase or decrease), and the balance of the account after the adjustment in the following format:

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Balance Amount of Income Amount of Sheet Adjustment Balance after Statement Adjustment Balance after Account or - Adjustment AccountorAdjustment