Prepair an adjusted trial balance:

Trial Balance:

Title	Debit	Credit
Cash	10,718
Common Stock		12,000
Insurance Expense	1,200
Store Rent Expense	1,040
Equipment	4,400
Notes Payable		3,600
Repair Supplies	390
Accounts Payable		390
Utility Expense	154
Bicycle Repair Revenue		2,712
Dividends	800	ADJUSTED ENTERIES a) One month's insurance has expired. b) The remaining inventory of repair supplies is $194. c) The estimated depreciation on repair equipment is $70. d) The estimated income taxes are $40.