Trial Balance $($partial$)$

December $31,20-$

$\backslash$table$[[\backslash$table$[[$Cash$],[$Account Title$]],$Debit,Credit$],[$Supplies$,12,340,],[$Prepaid Insurance,$2,100,],[$Equipment$,1,800,],[$Accumulated Depreciation$-$Equipment,$34,000,],[$Accounts Payable,,$8,000],[$Wages Expense,,$6,430],[$Insurance Expense,$17,333,],[,3,800,]]$

a$.$ The inventory of supplies on hand at December $31,20--$ was $$230.$

b$.$ The $4-$month insurance premium of $$1,800$ was purchased on December $1,20-.$

c$.$ The $$34,000$ of equipment was purchased on January $1,$ three years ago. It has a salvage value of $$2,000$ and a useful life of $8$ years. Straight$-$line depreciation was used to compute depreciation at the end of last year.

d$.$ Wages accrued at December $31,20-$cdots, were $$3,700.$

Omit explanations. If an amount box does not require, leave it blank.

DATE DESCRIPTION POST. DEBIT CREDIT