The trial balance and information for year-end adjustments for Vilardi Company are as follows: Vilardi Company Trial Balance December 31, 20- Account Title Debit Credit Cash 15, 70 Accounts Receivable 9, 400 Supplies 6,080 Prepaid Insurance 1,50 Equipment 50, 080 Accumulated Depreciation - Equipment 10, 080 Accounts Payable 5,40 Wages Payable Vilardi, Capital 29, 460 Vilardi, Drawing 1,506 Service Fees 63, 006 Wages Expense 15, 100 Rent Expense 7,800 Supplies Expense Utilities Expense Insurance Expense Depreciation Expense - Equipment 107, 860 107, 860 Supplies on hand at year-end amounted to $420. The equipment costing $50,000 has an expected life of five years and no salvage value. Vilardi uses straight-line depreciation. pn p A premium of $1,500 for a one-year insurance policy was paid on November 1. Wages earned by employees but not paid by year-end amounted to $900. Prepare the necessary year-end adjustments on a 10-column work sheet (identify each adjustment by letter), and complete the work sheet. Also complete adjustment journal entries. GENERAL JOURNAL Date Description