Complete the adjustments for the trial balance after one month of operation for Mason's Delivery Service as of September 30, 20--.

1. Supplies inventory as of September 30, $90.
2. Insurance expired (used), $325.
3. Depreciation on delivery equipment, $1,260.
4. Wages earned by employees but not paid as of September 30, $370.

Required:

1. Enter the adjustments in the Adjustments columns of the work sheet.
2. Complete the work sheet.

 

Account Title Cash Accounts Receivable Supplies Prepaid Insurance Delivery Equipment Accumulated Depreciation - Delivery Equipment Accounts Payable Wages Payable Jill Mason, Capital Jill Mason, Drawing Delivery Fees Wages Expense Advertising Expense Rent Expense Supplies Expense Phone Expense Insurance Expense Repair Expense Oil and Gas Expense Depreciation Expense Delivery Equipment Net Income Trial Balance Debit Credit 1,500 960 650 1,300 6,300 1,400 1,450 430 850 140 210 80 1,210 7,760 6,300 15.270 15.270 Work Sheet For Month Ended September 30, 20-- Adjustments Debit Credit Adjusted Trial Balance Debit Credit Income Statement Debit Credit Balance Sheet Debit Credit