The trial balance of Clayton Cleaners for the month ended September 30 is as follows: Details Data for the adjustments are as follows: Expired or used-up insurance, $800. Depreciation expense on equipment, $2,700. Wages accrued or earned since the last payday, $585 (owed and to be paid on the next payday). Supplies remaining at the end of month, $230. REQUIRED Complete a work sheet. (Skip this step if using CLGL.) Journalize the adjusting entries. Check Figure Net Loss, $2,192