7. Using the following information and the trial balance accounts and balances in the work sheet provided, complete the work sheet. a. Expired insurance totals $8. b. Of the unearned revenue, all has been earned by the balance sheet date. c. Estimated depreciation of equipment is $6. d. Accrued wages equal $6. e. Unused supplies on hand are $4. Income Balance Statement Sheet Debit Credit Debit Credit Account Name Trial Balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit Cash 30 Accounts Receivable 201 Prepaid Insurance 12 Supplies 10 Equipment 40 Accumulated Depreciation-Equipment Accounts Payable 12 Unearned Revenue 8 Owner's Capital 64 Withdrawals Service Revenue 48 Wages Expense 24 6 138 138