P 4. At the end of the fiscal year, the trial balance of Reed Delivery Service appeared as shown below.

a. Expired insurance, $3,060.

b. Inventory of unused delivery supplies, $1,430.

c. Inventory of unused office supplies, $186.

d. Estimated depreciation on the building, $14,400.

e. Estimated depreciation on the trucks, $15,450.

f. Estimated depreciation on the office equipment, $2,700.

g. The company credits the lockbox fees of customers who pay in advance to the Unearned Lockbox Fees account. Of the amount credited to this account during the year, $5,630 had been earned by August 31.

h. Lockbox fees earned but unrecorded and uncollected at the end of the accounting period, $816.

i. Accrued but unpaid truck drivers'wages at the end of the year, $1,920.

3. Prepare adjusting, closing, and, when necessary, reversing entries from the work sheet