Benner Hair Salon
Trial Balance
March 31, 20--
Account Name	Debit		Credit
Cash	4,440
Supplies	150
Prepaid Insurance	2,354
Equipment	10,507
Accumulated Depreciation, Equipment			1,000
Accounts Payable			240
A. Benner, Capital			13,449
A. Benner, Drawing	1,500
Salon Fees			6,230
Wages Expense	1,036
Rent Expense	650
Utilities Expense	130
Repair Expense	65
Miscellaneous Expense	87
	20,919		20,919

Data for month-end adjustments are as follows:

1. Expired or used-up insurance, $300.
2. Depreciation expense on equipment, $500.
3. Wages accrued or earned since the last payday, $235 (owed and to be paid on the next payday).
4. Supplies remaining at the end of the month, $65.1. Complete a work sheet for the month. If no amount is required, enter 0.