Hakik Enterprises offers rug cleaning services to business clients. Below is the trial balance for Hakik Enterprises, which was prepared on the end of period spreadsheet (work sheet) for the year ended July 31, 2010.

Hakik Enterprises End of Period Spreadsheet (Work Sheet) For the Year Ended July 31, 2010
	Trial Balance		Adjustments		Adjusted Trial Balance
	Debit	Credit	Debit	Credit	Debit	Credit
Cash	36
Prepaid Insurance	12
Fees Receivable	56
Supplies	12
Equipment	60
Accum. Depreciation		12
Unearned Revenue		20
Accounts Payable		32
Wages Payable
Ramon Hakik, Capital		84
Ramon Hakik, Drawings	4
Service Revenue		80
Advertising Expense	28
Wage Expense	20
Insurance Expense
Supplies Expense
Depreciation Expense
Totals	228	228

REQUIRED: Enter the adjustment data in the work sheet for the transactions shown below and place the balances in the Adjusted Trial Balance columns. a) The equipment is estimated to last for 5 years with no salvage value. The asset will be depreciated evenly over its useful life. Record one month's depreciation. b) Accrued Wages $2. c) Unused supplies on hand $8. d) Of the unearned revenue, 75% has been earned. e) Unexpired insurance remaining at the end of the month, $9.