Exercise 3+ Enter the following Adjustments into the worksheet. If an account does not yet exist, add it to the bottom of the account list. See example, Depreciation. 1. Depreciation for the equipment is $1,480 2. Supplies on hand $1,820 3. Accrued interest on loan $260 4. Fees earned but not invoiced $12,400 5. Accrued wages $1,200 6. Unearned fees at the end of period should be $3,500 7. $300 of insurance expired Account Titles Trial Balance + Dr Cr Dr Cash+ 34,689 2 Accounts Receivable+ 26,840 Prepaid Insurance 1,400 Supplies 2,512 Equipment 124,600 + Accumulated Depreciation Land Accounts Payable Unearned Revenue Loan 2 2 9 2 4,440 80,000 19,850 4,000 40,000 Capital Drawing 2 20,000 15,521 Fees Earned Phone Expense Rent Expense Utility Expense Wages Expense Total + 2 Depreciation Expense L + + + + + 212,800+ 620 4,000+ + 550 1,400 296,611 296,611 2 t + L Total Adjustments t Cr Adj. Trial Balance Dr 2 Cr