The balances of the ledger accounts for Buffet Services on September 30, 2019, and the information needed for adjustments are shown below.

Account Name	Balance
Cash	$	17,500
Accounts Receivable		8,800
Supplies		3,300
Prepaid Insurance		8,700
Equipment		20,400
Accumulated DepreciationEquipment
Accounts Payable		8,200
Jane Buffet, Capital		48,000
Jane Buffet, Drawing		3,900
Fees Income		28,000
Advertising Expense		3,000
Rent Expense		5,100
Salaries Expense		11,800
Supplies Expense
Insurance Expense
Utilities Expense		1,700
Depreciation ExpenseEquipment

Adjustment information:

The supplies were purchased on September 1, 2019. An inventory of supplies showed $2,100 on hand on September 30, 2019.

The amount of Prepaid Insurance represents a payment made September 1, 2019, for a six-month insurance policy.

The equipment, purchased September 1, 2019, has an estimated useful life of 5 years with no salvage value. The firm uses the straight-line method of depreciation.

Prepare the Trial Balance section, record the adjustments, and complete the worksheet.