Assume that above trial balance is an unadjusted and incurred the following operations.

Expired insurance, $3,060. Inventory of unused delivery supplies, $1,430. Inventory of unused office supplies, $186. Estimated depreciation on the building, $14,400. Estimated depreciation on the trucks, $15,450. Estimated depreciation on the office equipment, $2,700. The company credits the lockbox fees of customers who pay in advance to the Unearned Lockbox Fees account. Of the amount credited to this account during the year, $5,630 had been earned by August 31. Lockbox fees earned but unrecorded and uncollected at the end of the accounting period, $816. Accrued but unpaid truck drivers wages at the end of the year, $1,920

Prepare adjusted trial balance and Income statement.

Trial Balance August 31, 2010 Cash Accounts Receivable Prepaid Insurance Delivery Supplies Office Supplies Land Building Accumulated Depreciation-Building Trucks Accumulated Depreciation-Trucks Office Equipment Accumulated Depreciation-Office Equipment Accounts Payable Unearned Lockbox Fees Mortgage Payable N. Reed, Capital N. Reed, Withdrawals Delivery Service Revenue Lockbox Fees Earned Truck Drivers' Wages Expense Office Salaries Expense Gas, Oil, and Truck Repairs Expense Interest Expense 10,072 29,314 5,340 14,700 2,460 15,000 196,000 53,400 103,800 30,900 15,900 10,800 9,396 8,340 72,000 128,730 30,000 283,470 28,800 120,600 44,400 31,050 7,200 $625,836 $625,836