The trial balance of Morgan's Insurance Agency as of September 30, after the firm has completed its first month of operations, is as follows: Required: 1. Record the amounts in the Trial Balance columns of the work sheet. 2. Complete the work sheet by making the following adjustments: a. Expired or used-up insurance, $300. b. Depreciation expense on office equipment, $600. c. Supplies used, $150. If no amount is required, enter 0