Kirk Enterprises offers rug deaning services to business dients. Below is the trial balance for Kirk Enterprises, which was prepared on the end-of-period spreadsheet (work sheet) for the year ended July 31. Required Enter the adjustment data in the work sheet for the transactions shown below and place the balances in the Adjusted Trial Balance columns. If an amount a) The equipment is estimated to last for five years with no salvage value. The asset vill be deprediated evenly over its useful life. Depreciation on equipment box does not need an entry, leave it blank. 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 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Dr. 36 56 12 Cr. Dr. Cr. Dr Cr. Cash Accounts Recelvable Prepaid Insurance 36 56 12 12 60 Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation Unearned Revenue Accounts Payable Wages Payable Ruben Ramon, Capital Ruben Ramon, Drawing 12 20 32 84 Service Revenue 80 Advertising Expense 28 Wages Expense Insurance Expense Supplies Expense Depreciation Expense 20 228 228