4-2A

The Trial Balance of Clyton Cleaners for the month ended September 30 is as fallows

Clayton Cleaners Trial Balance September 30, 20-
Account Name	Debit	Credit
Cash	2,589
Supplies	652
Prepaid insurance	1,136
Accumulated Depreciation, Equipment		14,357
Account Payable		2,647
K, Clayton, Capital		28,169
K, Clayton, Drawing	21,359
Income from Service		4,850
Wages expense	23,983
Rent expense	11,673
Utilities expense	1.254
Telephone expense	1,144
Miscellaneous expense	481
	86,023	86,023

data for the adjustments are as follows

a, Expired or used- up insurance $800

b. depreciaton expense on equipment $2,700

c. wages accured or earned since the last payday, $585 ( owed and to be paid on the next payday).

d. supplies remainig at the end of month. $230

Required

1. completete a work sheet.

2. journalize the adjusting entries