The account balances appearing on the trial balance (below) were taken from the general ledger of Flop's Copy Shop at September 30, 2012.

Additional information for the month of September which has not yet been recorded in the accounts is as follows:

(a) A physical count of supplies indicates $400 on hand at September 30.

(b) The amount of insurance that expired in the month of September was $300.

(c) Depreciation on equipment for September was $500.

(d) Rent owed on the copy shop for the month of September was $400 but will not be paid until July.

Flop