The balances of the ledger accounts for Buffet Services on September 30, 2016, and the information needed for adjustments are shown below.

Account Name	Balance
Cash	$	16,000
Accounts Receivable		8,200
Supplies		3,000
Prepaid Insurance		7,800
Equipment		18,600
Accumulated DepreciationEquipment
Accounts Payable		6,400
Jane Buffet, Capital		45,000
Jane Buffet,Drawing		3,600
Fees Income		25,000
Advertising Expense		2,400
Rent Expense		4,200
Salaries Expense		11,200
Supplies Expense
Insurance Expense
Utilities Expense		1,400
Depreciation ExpenseEquipment

Adjustment information:
(a)	The supplies were purchased on September 1, 2016. An inventory of supplies showed $1,800 on hand on September 30, 2016.
(b)	The amount of Prepaid Insurance represents a payment made September 1, 2016, for a six-month insurance policy.
(c)	The equipment, purchased September 1, 2016, 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.