The trial balance after one month of operation for Mason's Delivery Service as of September 30, 20--. Supplies inventory as of September 30, $80. Insurance expired (used), $325. Depreciation on delivery equipment, $1,280. Wages earned by employees but not paid as of September 30, $360.
Required:

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