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 4,913 Supplies 1,799 Prepaid Insurance 1,554 Equipment 30,569 Accumulated Depreciation, Equipment 13,818 Accounts Payable 5,479 R. Vance, Capital 45,797 R. Vance, Drawing 21,975 Income from Services 43,350 Wages Expense 28,680 Rent Expense 14,275 Utilities Expense 2,153 Telephone Expense 1,971 Miscellaneous Expense 555 108,444 108,444 Data for the adjustments are as follows: Expired or used-up insurance, $455. Depreciation expense on equipment, $2,810. Wages accrued or earned since the last payday, $685 (owed and to be paid on the next payday). Supplies remaining at end of month, $481. Required: 1. Complete a work sheet. If no amount is required, enter 0.