The unadjusted trial balance of Dorset Roofing at July 31, 2023, appears below:

Additional data at July 31, 2023:

a. Amortization for the period to be recorded: equipment, $2,040; building, $4,210.

b. Wages expense to be recorded because employees worked but have not yet been paid, $3,440.

c. A count of supplies showed that unused supplies amounted to $88,440.

d. During July, $5,000 of prepaid insurance coverage was used.

e. Accrued interest expense, $2,080.

f. Of the $63,360 balance of Unearned Service Revenue, $29,820 was earned during July.

g. Accrued advertising expense, $2,600 (credit Accounts Payable).

h. The company performed $9,600 of services for a client and has not yet been paid.

Required 

Complete Dorset Roofing’s worksheet for July. Identify each adjusting entry by its letter.

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Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated amortization-equipment Building Accumulated amortization-building Land Accounts payable Interest payable Wages payable Unearned service revenue Note payable, long-term T. Jackson, capital T. Jackson, withdrawals Service revenue DORSET ROOFING Unadjusted Trial Balance July 31, 2023 Amortization expense-equipment Amortization expense-building Wages expense Insurance expense Interest expense Utilities expense Advertising expense Supplies expense Total $ 127,200 226,920 105,960 23,800 196,140 257,340 179,800 25,200 0 0 19,200 0 0 6,660 2,040 0 $1,170,260 $157,440 63,000 136,140 0 0 63,360 134,400 474,780 141,140 $1,170,260