Kay's Enterprises offers rug cleaning services to business clients. Below are the adjustments data (a) to (e) for the year ended July 31. Using this information along with the spreadsheet provided, record the adjusting entries and prepare the adjusted trial balance on the spreadsheet given. Adjustments: (a) The equipment is to be depreciated by $12 for the year. (b) Wages not yet paid, $2. (c) Unused supplies, $8. (d) of the unearned service revenue, 40% has been earned. (e) Expired insurance at the end of the year. $9. Kay's Enterprises End-of-Period Spreadsheet For the Year Ended July 31 Unadjusted Adjusted Trial Balance Trial Balance Adjustments Dr. Cr. Dr. Cr. Dr. Cr. Cash 36 Prepaid Insurance 12 1 Accounts Receivable 56 3 Supplies 12 Equipment 60 Accumulated Depreciation 12 Unearned Service Revenue 20 8 Accounts Payable 32 Wages Payable 2 Ruben Ramon, Capital 84 Ruben Ramon, Drawing 4 Service Revenue 80 8 Advertising Expense 28 Wages Expense 20 Insurance Expense Supplies Expense Depreciation Expense 228 228