The unadjusted trial balance of Lakota Freight Co. at March 31, 20Y4, the end of the year, follows:

Lakota Freight Co.

UNADJUSTED TRIAL BALANCE

March 31, 20Y4

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash	10,000.00
2	Supplies	31,000.00
3	Prepaid Insurance	3,600.00
4	Equipment	100,000.00
5	Accumulated Depreciation-Equipment		25,000.00
6	Trucks	60,000.00
7	Accumulated Depreciation-Trucks		15,000.00
8	Accounts Payable		5,000.00
9	Common Stock		32,000.00
10	Retained Earnings		50,700.00
11	Dividends	15,000.00
12	Service Revenue		160,000.00
13	Wages Expense	44,000.00
14	Rent Expense	10,300.00
15	Truck Expense	9,000.00
16	Miscellaneous Expense	4,800.00
17	Totals	287,700.00	287,700.00

The data needed to determine year-end adjustments are as follows:

(a)	Supplies on hand at March 31 are $7,000.
(b)	Insurance premiums expired during year are $1,800.
(c)	Depreciation of equipment during year is $8,550.
(d)	Depreciation of trucks during year is $6,200.
(e)	Wages accrued but not paid at March 31 are $500.

Required:

1.	For each account listed in the trial balance, enter the balance in the appropriate Balance column of a four-column account and select the check mark in the Post. Ref. column.