Valley Cleaners, a cleaning service, started the preparation of its adjusted trial balance as follows:

During the six months ended June 30, 2014, Valley Cleaners
a. Used supplies worth $800.
b. Used up prepaid insurance of $750.
c. Amortized the equipment a further $2,000.
d. Accrued salaries expense of $1,100 that still must be paid.
e. Earned $600 of the unearned service revenue.
Complete the adjusted trial balance. Identify each adjustment by its letter. To save time, you may write your answers directly in the spaces provided.

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VALLEY CLEANERS Preparation of Adjusted Trial Balance June 30, 2014 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Credit Debit Debit Credit Account Title Debit Credit Cash 2,400 Supplies 4,000 Prepaid insurance 1,800 Equipment 40,000 Accumulated amortization- 6,000 equipment Accounts payable 4,000 Salaries payable Unearned service 1,200 revenue Les Valley, capital Les Valley, 17,000 withdrawals 8,000 Service revenue 44,000 Salaries expense 16,000 Supplies expense Amortization expense- equipment Insurance expense 72,200 72,200