Prepare the adjusting entries upon the following information (if an entry is not required, note no entry needed). Note if no account exists on the trial balance for the required entry, create the account.

1. Insurance consumed (or expired) during the year, $9,000

2. Depreciation expense on trucks, $5,000

3. Portion of unearned services delivered during the period, $10,000

4. Salaries due to employees at the end of the period, $17,000

5. The income tax rate is 40%

Prepare the September 30, 2018 Income Statement and Balance Sheet

Brian Running Company Worksheet For the Year Ended September 30, 2018 Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Account Cash Accounts receivable Prepaid insurance Supplies Long term investments Land Trucks Accumulated depreciation Accounts payable Unearned services revenue Common stock Retained earnings Services revenue Advertising expense Salaries expense Trial Balance Dr. Cr. 28,000.00 21,000.00 18,000.00 30,000.00 9,000.00 90,000.00 45,000.00 20,000.00 25,000.00 15,000.00 115,000.00 30,000.00 75,000.00 12,000.00 27,000.00