Kirk Enterprises offers rug cleaning services to business dients. Below are c the adjustments data for the year ended buly 31. Using this information along with the spreadsheet below, record the adjusting entries in proper general journal form. Adjustments: a) ) The equipment is estimated to last for five years with no salvage value. The asset will be depreciated evenly over its useful life. Depreciation on equipment for the year is $12. 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. Kirk Enterprises End-of-Period Spreadsheet For the Year Ended July 31 Adjusted Trial Balance Unadjusted Trial Balance Adjustments Dr. Cr Cr Dr Cr. Dr. 36 Cash 56 Accounts Receivable 12 Prepaid Insurance KPI Next Previous Save and Exit Submit Test for Gradis All work saved Kirk Enterprises End-of-Period Spreadsheet For the Year Ended July 31 Adjusted Trial Balance Unadjusted Trial Balance Adjustments Dr. Cr. Dr. Dr. Cr. Cr. 36 Cash Accounts Receivable 56 12 Prepaid Insurance 12 Supplies 60 Equipment 12 Accumulated Depreciation 20 Unearned Revenue 32 Accounts Payable Wages Payable Ruben Ramon, Capital Ruben Ramon. Drawing Service Revenue 28 Advertising Expense 20 Wages Expense Insurance Expense Supplies Expense Deprec ation Expense 228 All work saved terised Unearned Revenue 20 Accounts Payable 32 Wages Payable Ruben Ramon, Capital Ruben Ramon, Drawing Service Revenue Advertising Expense Insurance Expense Supplies Expense Depreciation Expense EET EET