The trial balance of Wikki Cleaners at December 31, 2012, the end of current fiscal year is as follows.. Journalize the adjusting entries and prepare the Adjusted Trial Balance

Information for the adjusting entries is as follows:

a) Cleaning supplies on hand on December 31, 2012 , $18750

b) Insurance premiums expired during the year, $1800

c) Depreciation on equipment during the year, $21600

d) Wages accrued but not paid at December 31, 2012, $1830

Wikki Cleaners Trial Balance December 31, 2012 Debit Credit Cash $ 13,200 22,000 5,400 Cleaning Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable 206,000 $ 74,100 8,500 Common Stock 60,000 31,200 Retained Earnings Dividends 27,000 Revenue 171,500 28,500 39,720 Rent Expenses Wages Expenses Utilities Expenses Miscellaneous Expenses 2,310 1,410 Total $345, 360 $345,360