Below is Banner Services unadjusted trial balance at the end of December 2018. Adjusting entries have not yet been made. Use the trial balance and the information below to complete the spreadsheet.

Dec 31	A physical count show that $410 of supplies is still on hand.
Dec 31	The equipment was purchased at the beginning of the year and is expected to last four years with no residual value.
Dec 31	Of the balance of unearned revenue, $410 has been earned.
Dec 31	The amount in prepaid insurance is for an annual policy that was paid on September 1, 2018.

Required

Using the following trial balance, complete the adjustments, the adjusted trial balance, income statement, and balance sheet in the spreadsheet.

Do not enter dollar signs or commas in the input boxes.

Banner Services Spreadsheet December 31, 2018
	Unadjusted Trial Balance	Adjustments	Adjusted Trial Balance	Income Statement	Balance Sheet
Account	DR	CR	DR	CR	DR	CR	DR	CR	DR	CR
Cash	1,300		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Accounts Receivable	2,700		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Prepaid Insurance	3,600		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Office Supplies	800		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Equipment	6,300		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Accumulated Depreciation		0	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Accounts Payable		2,700	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Unearned Revenue		700	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Notes Payable		1,600	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Banner, Capital		4,760	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Banner, Withdrawals	1,400		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Service Revenue		11,800	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Depreciation Expense	0		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Insurance Expense	0		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Interest Expense	60		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Maintenance Expense	1,200		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Rent Expense	1,400		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Salaries Expense	1,100		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Supplies Expense	0		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Telephone Expense	800		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Travel Expense	900		Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Total	21,560	21,560	Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Net Income			Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer
Total			Answer	Answer	Answer	Answer	Answer	Answer	Answer	Answer