Using the unadjusted trial balance shown: complete the following adjusting entries:

a. Supplies on hand at the end of the month are 1,300.00

b. Prepaid Insurance of $2,750 was prepaid earlier. $400 more insurance has expired.

c. Services needing to be billed to customers were 750.00

d. Accrued wages (not paid yet) at month end are 850.00

e. Granger earned $50 in service revenue (for which the customer had prepaid for services already).

Granger, Inc
Unadjusted Trial Balance
For the Year ended December 31, 2024
	Debit	Credit
Cash	2,600
Supplies	2,000
Accounts Receivable	4,000
Prepaid Insurance	2,250
Equipment	11,250
Accumulated Depreciation		3,995
Accounts Payable		1,800
Notes Payable		950
Unearned Fees		590
Retained Earnings		12,000
Dividends	400
Service Revenue		7,400
Wages Expense	2,500
Insurance Expense	500
Supplies Expense	-
Utilities Expense	900
Depreciation Expense	250
Miscellaneous Expense	85
Totals	26,735	26,735