Prepare adjusting entries on the worksheet based on the following year-end data:

a. Supplies on hand $800

b. Insurance expired during the year $150

c. Salaries accrued $1150

d. Interest accrued $30

e. Unearned revenue $900

	Trial Balance		Adjustments
Account Titles	Dr.	Cr.	Dr.	Cr.
Cash	7,600
Advertising Supplies	1,250
Prepaid Insurance	300
Office Equipment	2,500
Notes Payable		2,500
Accounts Payable		1,250
Unearned Revenue		600
Common Stock		5,000
Dividends	250
Service Revenue		5,000
Salaries Expense	2,000
Rent Expense	450
Total	14,350	14,350