The trial balance of The New Decors for the month ended September 30 is as follows: The New Decors Trial Balance September 30, 20-- Account Name Debit Credit Cash 3,978 Supplies 1,524 Prepaid Insurance 1,246 Equipment 28,644 Accumulated Depreciation, Equipment 12,124 Accounts Payable 3,455 R. Kelso, Capital 42,222 R. Kelso, Drawing Income from Services Wages Expense Rent Expense Utilities Expense 19,225 40,875 27,855 13,450 1,328 Telephone Expense Miscellaneous Expense 1,146 280 98,676 98,676 Data for the adjustments are as follows: a. Expired or used-up insurance, $235. b. Depreciation expense on equipment, $2,480. c. Wages accrued or earned since the last payday, $410 (owed and to be paid on the next payday). d. Supplies remaining at end of month, $195.