A partial work sheet for Marge's Place is shown below.

Prepare the following adjustments on this work sheet for the month ended June 30, 20--.

1. Expired or used-up insurance, $570.
2. Depreciation expense on equipment, $820 (Remember to credit the Accumulated Depreciation account for equipment, not Equipment).
3. Wages accrued or earned since the last payday, $1,430 (owed and to be paid on the next payday).
4. Supplies used, $110.

If no amount is required, enter 0.

Marge's Place
Work Sheet
For Month Ended June 30, 20--
		TRIAL BALANCE		ADJUSTMENTS
	ACCOUNT NAME	DEBIT	CREDIT	DEBIT	CREDIT
1	Cash	4,609				1
2	Supplies	250				2
3	Prepaid Insurance	1,800				3
4	Equipment	4,880				4
5	Accumulated Depreciation, Equipment		1,350			5
6	Accounts Payable		2,539			6
7	M. Benson, Capital		4,783			7
8	M. Benson, Drawing	2,000				8
9	Income from Services		6,937			9
10	Rent Expense	1,086				10
11	Supplies Expense	256				11
12	Wages Expense	660				12
13	Miscellaneous Expense	68				13
14		15,609	15,609			14
15	Insurance Expense					15
16	Depreciation Expense, Equipment					16
17	Wages Payable					17
18						18