Given the following trial balance and adjustment data for Laura’s Screen Printing Service of Richmond, your task is to prepare a worksheet for the month of November, the first month of operations in a new fiscal year.

Adjustment Data
a. Screen printing supplies on hand, $680.
b. Prepaid rent represents the first and last months’ rent on a new office lease signed November 1, 2012.
c. Amortization on screen printing equipment is based on straight-line, five- year life and a residual value of $480.
d. Wages earned but unpaid amounted to 24.5 hours at $10 per hour.