Complete the work sheet for Lorne Graves Associates, using the following information:

$-$The fiscal period is one year.

$-$Supplies on hand at December $31$ are valued at $$460.$

$-$A three$-$year insurance policy was purchased on January $1$ for $$9000.$

$-$The equipment depreciates $20$ percent per year $($declining$-$balance method$).$