Reconstruct adjusting and closing entries for the month ended September 30 from the T-accounts below.

Prepaid Insurance			Accounts Receivable			Unearned Revenues			Wages Payable
1,350			1,250				1,050			385
	130		275			235				385
1,220			1,525				815

Diane Lin, Capital			Diane Lin, Drawing			Income Summary			Fees Earned
	7,000		2,400				5,510			5,000
580				2,400		6,090				275
2,400			0				580			235
	4,020						0		5,510	0

Wages Expense			Rent Expense			Insurance Expense			Utilities Expense
3,600			1,880			130			95
385				1,880			130			95
	3,985		0			0			0
0