Using the following data, make the adjustments, and complete the worksheet for the month. (a) Equipment costing $750 with a residual value of $150 has an expected life of 12 months. (b) Accrued salaries of $100. (c) Supplies ledger balance $900, supplies used $400. Account Trial BalanceAdjustmentsAdj. Trial BalInc. St'mentBalance Sheet DR CR DR CR DR CR DR CR DR CR Cash 1,000 Accts. Rec. 400 Supplies 900 Equipment 750 Accts. Payable 700 Capital 1,950 Withdrawals. 200 Fees Earned 900 Sal. Expense 300 Totals 3,550 3,550