Complete the work sheet for Ramey Company, dated December 31, 20--, through the adjusted trial balance using the following adjustment information:

1. Expired or used-up insurance, $560.
2. Depreciation expense on equipment, $780 (remember to credit the Accumulated Depreciation account for equipment, not Equipment).
3. Wages accrued or earned since the last payday, $180 (owed and to be paid on the next payday).
4. Supplies remaining, $80.

If no amount is required, enter 0.

Ramey Company
Work Sheet
For Month Ended December 31, 20--
		TRIAL BALANCE		ADJUSTMENTS		ADJUSTED TRIAL BALANCE
	ACCOUNT NAME	DEBIT	CREDIT	DEBIT	CREDIT	DEBIT	CREDIT
1	Cash	5,190						1
2	Supplies	430						2
3	Prepaid Insurance	1,200						3
4	Equipment	4,678						4
5	Accum. Depr., Equipment		1,556					5
6	Accounts Payable		1,875					6
7	S. Ramey, Capital		6,026					7
8	S. Ramey, Drawing	1,700						8
9	Service Fees		5,836					9
10	Rent Expense	965						10
11	Supplies Expense	267						11
12	Wages Expense	765						12
13	Miscellaneous Expense	98						13
14		15,293	15,293					14
15								15
16								16
17								17
18								18