TRIAL BALANCE ACCOUNT NAME DEBIT CREDIT Cash 4,888 Accounts Receivable 545 Supplies Prepaid Insurance Equipment 287 1,012 5,426 Accumulated Depreciation, Equipment 1,028 Van Accumulated Depreciation, Van Accounts Payable B. Kelso, Capital 9,654 3,120 777 Work Sheet For Year Ended June 30, 20-- INCOME STATEMENT TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT L BALANCE SHEET CREDIT DEBIT CREDIT 17,042 DATE DESCRIPTION DOC. NO. POST. REF. DEBIT CREDIT B. Kelso, Drawing Fees Earned 15,000 20-- Adjusting Entries 35,216 Jun. 30 Salaries Expense 17,800 Insurance Expense Advertising Expense 1,624 Van Operating Expense 300 Jun. 30 Utilities Expense 545 Required: 1. Data for the adjustments are as follows: Jun. 30 a. Expired or used up insurance, $325. b. Depreciation expense on equipment, $520. c. Depreciation expense on the van, $1,090. d. Salary accrued (earned) since the last payday, $495 (owed and to be paid on the next payday). e. Supplies used during the period, $75. Jun. 30 Complete the worksheet. If no amount is required, leave the entry box blank. Jun. 30