Prepare the work sheet (adjustments and adjusted trial balance only) for the current year,

starting with the unadjusted trial balance and including these additional facts:

A) An inventory showed $210 of unused shop supplied on hand.

B) An insurance policy examination showed $1,240 of the insurance had been used up.

C) Estimated depreciation on shop equipment was $350.

D) Estimated depreciation on the building was $2,250.

E) The one employee works a five-day workweek at $50 per day. The employee was paid last week but has worked four days this week for which shehas not been paid.

F) Of the Unearned Rent account balance, $800 was earned by year-end.