The trial balance of Weaver Cleaners on December 31 is as follows:

Debit. Credit

Cash. $21400

Acc.receiv. 4200

Office supplies. 2700

Cleaning supplies 9800

Prepaid insurance 3600

Cleaning equipment 77000

Acc.depreciation cleaning equipment 45000

Office equipment. 17000

Acc.depreciation office equipment. 6000

Acc.payable. 23900

Weaver, capital. 57500

Weaver withdrawals. 30000

Dry cleaning revenue 81900

Laundry revenue. 23400

Aadvertising expense 13900

Ssalaries expense. 29400

Rent expense. 18000

Uutilities expense. 10200

Mmiscellaneous expense 500

__________. _______

237700. 237700

Data for adjustment:

a) the trial balance includes the September 1 prepayment of $3600 for a one year insurance policy beginning September 1, Calculate from September through December 31.

b) accrued salaries $550

c) office supplies on hand on December 31 $950

d) current depreciation on cleaning equipment $15000

e) current depreciation on office equipment $2000

f) cleaning supplies used during the year $7400