Journalize the adjusting entries from the partial work sheet for Newkirk Company as of September 30.

Newkirk Company Work Sheet For Month Ended September 30, 20 4 TRIAL BALANCE DEBIT ADJUSTMENTS 6 ACCOUNT NAME CREDIT 7 Cash 3,526.00 345.00 3,973.00 3,678.00 (d) 95.00 (a) 350.00 8 Supplies Prepaid insurance 10 Equipment 11Accumulated Depreciation, Equipment 12 Accounts Payable 13 J. Newkirk, Capital 14 J. Newkirk, Drawing 15 Service Fees 16 | Rent Expense 17Wages Expense 645.00 1,843.00 10,752.00 (b) 260.00 3,000.00 5,683.00 2,458.00 1,865.00 78.00 18,923.00 (c) 286.00 18,923.00 19 20 Insurance Expense 21Depreciation Expense, Equipment 22Wages Payabla 23 Supplies Expense (a) 350.00 b) 260.00 (c) 286.00 (d) 95.00 991.00 991.00 KSheet1Sheet2Sheet3