Line item descriptions

$(1)$

$(2)$

$(3)$

$(4)$

$(5)$

Worksheet The following unadjusted trial balance was prepared as of March $31$:

FOCUS TRAVEL AGENCY

Unadjusted Trial Balance

March $31$

Debit Credit

Cash $$2,400$

Commissions receivable $8,000$

Supplies $2,200$

Prepaid Insurance $1,800$

Equipment $16,000$

Accumulated Depreciation $$7,600$

Accounts payable $550$

Unearned commissions $700$

Common stock $4,000$

Retained earnings $9,300$

Dividends $900$

Commissions earned $18,990$

Salaries expense $6,500$

Rent expense $1,870$

Advertising expense $850$

Utilities expense $620$

Totals $$41,140$ $$41,140$

Focus Travel Agency$$s fiscal year ends on March $31.$ The following additional information is available:

$1$ Depreciation for the year is $$1,500$

$2$ Supplies on hand at March $31$ amount to $$820$

$3$ By March $31,$ the amount earned of the unearned commissions was $$700$

The remainder will be earned in the next year.

$4$ Insurance expense for the year is $$1,200$

$5$ Accrued salaries payable total $$1,100$ at March $31.$

Required

Enter the trial balance on a worksheet and complete the worksheet using the adjustment data given above.