The following is the trial balance for Kevin’s Moving Co. of Dartmouth.

Adjustment data to update trial balance:
a. Insurance expired, $700
b. Moving supplies on hand, $900
c. Amortization on moving truck, $500 d. Wages earned but unpaid, $250
Required
1. Complete a work sheet for Kevin’s MovingCo. For the month of October.
2. Prepare an income statement for October, a statement of owner’s equity for October, and a balance sheet as of October 31, 2014.