Trial Balance	Adjustments
Account Name	Debit	Credit	Debit	Credit
Cash	10,072
Accounts Receivable	29,314
Prepaid Insurance	5,340				A	3,060
Delivery Supplies	14,700				B	13,270
Office Supplies	2,460				C	2,274
Land	15,000
Building	196,000
Accumulated Depreciation-Building		53,400			D	14,400
Trucks	103,800
Accumulated Depreciation-Trucks		30,900			E	15,450
Office Equipment	15,900
Accumulated Depreciation-Office Equip.		10,800			F	2,700
Accounts Payable		9,396
Unearned Lockbox Fees		8,340	G	5,630
Mortgage Payable		72,000
Common Stock		100,000
Retained Earnings		28,730
Dividends	30,000
Delivery Service Revenue		283,470
Lockbox Fee Earned		28,800
Truck Drivers Wages Expense	120,600		I	1,920
Office Salaries Expense	44,400
Gas,Oil, and Truck Repairs Expense	31,050
Interest Expense	7,200
	625,836	625,836
Net Income

A. Expired insurance 3060 B. Inventory of unused delivery supplies 1430 C. Inventory of unused office supplies 186 D. Estimated depreciation on the building 14400 E. Estimated depreciation on the trucks 15450 F. Estimated depreciation on the office equip. 2700 G. The company credits the lockbox fees of customers who pay in advance to the Unearned Lockbox Fees, this amount is 5630 H. Lockbox fees earned but unrecorded and uncollected a the end of the accounting period 816 I. Accrued but unpaid truck drivers' wages at the end of the year, 1920. I am having difficulty posting the adjustments to get them to balance one another. Once I get the adjustments correctly, I do fine with the other parts of the worksheet