Following are the adjustment data for Bruno Company:

a-b.	Merchandise inventory (ending), $1,045.
c.	Professional fees earned, $32,100.
d.	Supplies inventory (on hand), $1,415.
e.	Insurance expired, $750.
f.	Depreciation of office equipment, $300.
g.	Wages accrued, $630.

Carry the Income Summary account from the Adjustments columns into the Income Statement columns as two separate figures. For merchandise inventory, record the amount of the ending inventory in the Balance Sheet Debit column. For unearned revenue, record the unearned revenue account in the Balance Sheet Credit column and the revenue account in the Income Statement Credit column.

Complete the Income Statement and Balance Sheet columns of the work sheet for Bruno Company from Practice Exercise 3.

If an amount is zero, enter "0".

TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT Cash 32,725 Accounts Receivable 960 Merchandise Inventory 1,250 Supplies 1,525 Prepaid Insurance 930 Office Equipment 5,450 Accum. Depr.-Office Equipment Accounts Payable 480 M. Bruno, Capital 11,750 M. Bruno, Drawing 1,125 Unearned Professional Fees 34,700 Wages Expense 1,420 Advertising Expense 350 Rent Expense 700 Telephone Expense 130 Utilities Expense 190 Miscellaneous Expense 175 Income Summary Professional Fees Income Advertising Expense 350 Rent Expense 700 Telephone Expense 130 Utilities Expense 190 Miscellaneous Expense 175 Income Summary Professional Fees Income Supplies Expense Insurance Expense Depr. Expense-Office Equipment Wages Payable 46,930 46,930 Net Income