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
K. Pollard, Capital	24
K. Pollard, Withdrawals	12
Office Equipment	16
Prepaid Insurance	4
Service Revenue	46
Supplies	8
Unearned Revenues	6
Utilities Expense	4
Wages Expense	20

1. Prepare a work sheet, 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 Trial Balance Income Balance Trial Balance Adjustments Statement Sheet Account Name Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Accounts Recelvable 14 14 14 Prepaid Insurance Office Equipment 16 16 16 Accumulated Depreciation- 2 Accounts Payable 8 8 6 24 24 24 K. Pollard, Withdrawals Service Revenue Utilities Expense 12 12 12 46 pense 20 Insurance Expense 2 2 Office Equipment 2 2