The trial balance of The New Decors for the month ended September 30 is as follows:

Data for the adjustments are as follows: a. Expired or used- up insurance, $ 425. b. Depreciation expense on equipment, $ 2,750. c. Wages accrued or earned since the last payday, $ 475 (owed and to be paid on the next payday). d. Supplies remaining at end of month, $ 215. Required 1. Complete a work sheet. 2. Journalize the adjusting entries.

The New Decors Trial Balance September 30,20- Account Name Cash Supplies Prepaid Insurance Equipment Accumulated Depreciaton, Equipment Accounts Payable R. Becker, Capital R. Becker, Drawing Income from Services Wages Expense Rent Expense Utilities Expense Telephone Expense Miscellaneous Expense Debit 4,378 1.864 1.345 30,978 Credit 15,235 3.751 44,208 20.445 44.791 29.761 15,932 1.573 1,271 438 107985 107985