The trial balance of Brentwood Construction at July 31, 2014, appears below
Additional data at July 31, 2014:
a. Amortization for the period to be recorded: equipment, $2,040; building, $4,210.
b. Wages expense to be recorded because employees worked but have not yet been paid, $3,440.
c. A count of supplies showed that unused supplies amounted to $88,440.
d. During July, $5,000 of prepaid insurance coverage was used.
e. Accrued interest expense, $2,080.
f. Of the $63,360 balance of Unearned Service Revenue, $29,820 was earned during July.
g. Accrued advertising expense, $2,600. (Credit Accounts Payable.)
h. The company performed $9,600 of services for a client and has not yet been paid.
Required
Complete Brentwood Construction's work sheet for July. Identify each adjusting entry by its letter.

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BRENTWOOD CONSTRUCTION Trial Balance July 31, 2014 $ 127,200 Cash Accounts receivable 226,920 Supplies Prepaid insurance Equipment Accumulated amortization-equipment Building 105,960 23,800 196,140 $ 157,440 257,340 Accumulated amortization-building 63,000 Land 179,800 Accounts payable Interest payable Wages payable Unearned service revenue 136,140 63,360 134,400 Notes payable, long-term T. Jackson, capital T. Jackson, withdrawals 474,780 25,200 Service revenue 141,140 Amortization expense equipment Amortization expense-building Wages expense 19,200 Insurance expense Interest expense Utilities expense Advertising expense Supplies expense Total 6,660 2,040 $1,170,260 $1,170,260