A highly simplified alphabetical list of trial balance accounts and their normal balances for the month ended March 31, 2014, follows.

Accounts Payable	8
Accounts Receivable	14
Accumulated Depreciation Office Equipment	2
Cash	8
Common Stock	5
Dividends	12
Office Equipment	16
Prepaid Insurance	4
Retained Earnings	19
Service Revenue	46
Supplies	8
Unearned Revenues	6
Utilities Expense	4
Wages Expense	20

1. Prepare a work sheet, entering the trial balance accounts in the order in which they would normally appear and entering the balances in the correct debit or credit column.

2. Complete the work sheet using the following information: expired insurance, $2; estimated depreciation on office equipment, $2; accrued wages, $2; and unused supplies on hand, $2. In addition, $4 of the unearned revenues balance had been earned by the end of the month.

If no entry is required, leave the box blank.

Work Sheet
For the Month Ended March 31, 2014
			Adjusted	Income	Balance
	Trial Balance	Adjustments	Trial Balance	Statement	Sheet
Account Name	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
Cash
Accounts Receivable
Prepaid Insurance
Supplies
Office Equipment
Accumulated Depreciation Office Equipment
Accounts Payable
Unearned Revenues
Common Stock
Retained Earnings
Dividends
Service Revenue
Utilities Expense
Wages Expense
Insurance Expense
Depreciation Expense Office Equipment
Wages Payable
Supplies Expense
Net Income