17. Kirk Enterprises offers rug cleaning services to business clients. The unadjusted trial balance was prepared on the end- of-period spreadsheet (work sheet) for the month ended July 31, as follows: Kirk Enterprises End-of-Period Spreadsheet For the Month Ended July 31 Adjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. Unadjusted Trial Balance Dr. Cr. 36 12 56 12 60 12 20 32 Cash Prepaid Insurance Fees Receivable Supplies Equipment Accumulated Depreciation Unearned Revenue Accounts Payable Wages Payable Ruben Ramon, Capital Ruben Ramon, Drawing Service Revenue Advertising Expense Wages Expense Insurance Expense Supplies Expense Depreciation Expense 84 4 80 28 20 228 228 Adjustment Data: (a) The equipment is estimated to last for five years with no salvage value. The asset will be depreciated evenly over its useful life. Record one month's depreciation. (b) Accrued wages, $2. (c) Unused supplies on hand, $8. (d) of the unearned revenue, 75% has been earned. (e) Unexpired insurance remaining at the end of the month, $9. Required: Enter the adjustment data on the work sheet, and complete the Adjusted Trial Balance columns