The trial balance of Clayton Cleaners for the month ended September 30 is as follows:

Data for the adjustments are as follows: a. Expired or used- up insurance, $ 800. b. Depreciation expense on equipment, $ 2,700. c. Wages accrued or earned since the last payday, $ 585 (owed and to be paid on the next payday). d. Supplies remaining at the end of month, $ 230. Required 1. Complete a work sheet. 2. Journalize the adjusting entries.

Clayton Cleaners Trial Balance September 30, 20 Debit 2.589 652 1.136 21,752 Credit Account Name Cash Supplies Prepaid Insurance Equipment Accumulated Depreciaton, Equipment Accounts Payable K. Clayton, Capital K Clayton, Drawing Income from Services Wages Expense Rent Expense Utilities Expense Telephone Expense Miscellaneous Expense 14,357 2,647 28,169 21,359 40,850 23,983 11,673 1,254 1.144 481 86,023 86,023