Complete the worksheet. Use letters a through e to label the five adjustments.

The account names and unadjusted trial balance amounts as provided in the question have been entered into the worksheet for you. Finish the partial worksheet by completing the adjustments and adjusted trial balance columns. Complete the Adjustments columns by using the letters a through e to label the five adjustments. (Abbreviation used: Equip. = Equipment.)

Grayson Production Company
Worksheet
December 31, 2018
	Unadjusted Trial Balance		Adjustments				Adjusted Trial Balance
Account Names	Debit	Credit	Debit		Credit		Debit	Credit
Cash	$2,900
Accounts Receivable	6,200
Office Supplies	1,500
Prepaid Insurance	1,400
Equipment	31,000
Accumulated Depreciation-Equip.		$8,700
Accounts Payable		3,800
Salaries Payable
Common Stock		18,800
Dividends	32,000
Service Revenue		75,000
Depreciation Expense-Equip.
Supplies Expense
Utilities Expense	4,300
Salaries Expense	27,000
Insurance Expense
Total	$106,300	$106,300