The trial balance after one month of operation for Mason's Delivery Service as of September 30, 20--, is shown below. Data to complete the adjustments are as follows:

(a) Supplies inventory as of September 30, $165.

(b) Insurance expired (used), $800.

(c) Depreciation on delivery equipment, $400.

(d) Wages earned by employees but not paid as of September 30, $225.

REQUIRED

1. Enter the adjustments in the Adjustments columns of the work sheet.

2. Complete the worksheet.

Transcribed Image Text:

Mason's Delivery Service Work Sheet (Partial) For Month Ended September 30, 20 -- ORISENTS AIOUNT E DEDIT CENT 16 00 00 9 40 00 1 Cash 2 Accounts Receivable 3 Supplies 4 Prepaid Insurance 5 Delivery Equipment 6 Accum. Depr.-Delivery Equipment 7 Accounts Payable 8 Wages Payable 9 Jill Mason, Capital 10 Jill Mason, Drawing 11 Delivery Fees 12 Wages Expense 13 Advertising Expense 14 Rent Expense 6 35 00 1200 00 6 4 00 00 4 6. 1220 00 8 00 0 00 14 00 00 10 6 20 0 00 1500 00 4 60 00 8 00 00 12 13 15 Supplies Expense 16 Telephone Expense 17 Insurance Expense 18 Repair Expense 19 Oil and Gas Expense 15 165 00 16 17 230 00 90 00 18 19 Depr. Expense-Delivery Equipment 20 20 15 4 20 00 15 420 00 21 21 9. 4, %2n