At the end of its fiscal year, the trial balance for Andys Cleaners appears as shown below: Andys Cleaners Trial Balance September 30, 2010 Cash $ 11,788 Accounts Receivable 26,494 Prepaid Insurance 3,400 Cleaning Supplies 7,374 Land 18,000 Building 186,000 Accumulated DepreciationBuilding $ 45,600 Accounts Payable 18,400 Unearned Cleaning Revenue 1,700 Mortgage Payable 110,000 A. Kopec, Capital 56,560 A. Kopec, Withdrawals 9,000 Cleaning Revenue 159,634 Wages Expense 101,330 Cleaning Equipment Rental Expense 6,100 Delivery Truck Expense 4,374 Interest Expense 11,000 Other Expenses 7,034 $391,894 $391,894 The following information is also available: a. A study of the companys insurance policies shows that $680 is unexpired at the end of the year. b. An inventory of cleaning supplies shows $1,150 on hand. c. Estimated depreciation on the building for the year is $12,800. d. Accrued interest on the mortgage payable is $1,000. e. On September 1, the company signed a contract, effective immediately, with Hope County Hospital to dry clean, for a fixed monthly charge of $425, the uniforms used by doctors in surgery. The hospital paid for four months service in advance. f. Sales and delivery wages are paid on Saturday. The weekly payroll is $3,060. September 30 falls on a Thursday, and the company has a six-day pay week. : Required prepare adjusting entries