At the end of the first three month of open son, the trial balance of City Answering Service appears as shown below. Tim Bass, the owner of City Answering Service, has hired an accountant to prepare financial statements to determine how well the company is doing after three months. Upon examining the accounting records, the accountant finds the following items of interest: An inventory of office supplies reveals supplies on hand of$S150. The Prepaid Rent account includes the rent for the first three months plus a deposit for April's rent. Depredation on the equipment for the first three months is $416. The balance of the Unearned Answering Service Revenue account represents a 12 month service contract paid in advance on February 1. On March 31, accrued wages total $105. Required All adjustments affect one balance sheet account and one income statement account. For each of the above situations, show the accounts affected, the amount of the adjustment (using a + or - to indicate an increase or decrease), and the balance of the account after the adjustment in the following format