Create adjusting entries from the following information. When making the entries, be sure to letter them as noted below and change the font colour.

• (z) One of the three months rent has been used.
• (aa) One of the 12 months of insurance has been used.
• (bb) $6,800 of shop materials were used to make or repair products during the month of October.
• (cc) The machinery purchased at the beginning of the month has depreciated $400 over the month ($24,000 depreciated over 5 years).

Trial Balance
October 31, 202X
	Acct.		Balance
	No.		Debits		Credits
Cash	100		2,700
Accounts Receivable	101		8,500
Prepaid Rent	102		4,200
Prepaid Insurance	103		-
Shop Supplies	104		17,000
Shop Machinery	105		24,000
Accounts Payable	200				3,000
Notes Payable	201		14,000
Loans Payable	202				10,000
James T. Picard, Capital	300				25,000
James T. Picard, Withdrawals	301		4,000
Revenue - Cabinet Sales	400				16,750
Revenue - Cabinet Repairs	401				900
Wages Expense	500		7,000
Delivery Expense	501		350
Hydro Expense	502		400
Insurance Expense	503				-
Rent Expense	504				-
Supplies Expense	505		1,500
Totals			83,650		55,650