OBJ. 2,3 ger accounts, adjusting entries, financial statements, and closing entries; optional spreadsheet The unadjusted trial bal year, follows: ance of Lakota Freight Co. at March 31, 2019, the end of the Lakota Freight Co. Unadjusted Trial Balance March 31, 2019 Credit Balances Account Debit No. Balances 12,000 30,000 3,600 16110,000 Cash 13 14 Supplies Equipment. Trucks. 25,000 60,000 18 19 15,000 4,000 96,000 Kaya Tarango, Capital. 31 32 15,000 160,000 45,000 10,600 9,000 4,800 300,000 Wages Expense.... 53 54 59 Miscellaneous Expense.. 300,000 The data needed to determine year-end adjustments are as follows: a. Supplies on hand at March 31 are $7,500. b. Insurance premiums expired during the year are $1,800. c. Depreciation of equipment during the year is $8,350. d. Depreciation of trucks during the year is $6,200. e. Wages accrued but not paid at March 31 are $600