The Trial Balance and Information for Year-End Adjustments for Litton

The trial balance and information for year-end adjustments for Litton Company are as follows:
$\begin{array}{c}\text {Litton Company}\\\text {Trial Balance}\\\text {December 31, 20--}\\\\\begin{array}{lr} \underline{\text { Account Title }}& \underline{\text { Debit }}& \underline{ \text { Credit }}\\\text { Cash } & 19,780 \\\text { Accounts Receivable } & 5,500 \\\text { Supplies } & 1,500 \\\text { Prepaid Insurance } & 2,400 \\\text { Equipment } & 30,200\\\text {Accumulated Depreciation-Equipment}&&5,000\\\text {Accounts Payable}&&5,520\\\text {Wages Payable}\\\text {Litton, Capital}&&44,000\\\text {Litton, Drawing}&4,000\\\text { Service Fees }&&20,000\\ \text { Wages Expense } & 10,000 \\\text { Rent Expense } & 900 \\\text { Supplies Expense } & \\\text { Utilities Expense } & 240\\\text { Insurance Expense}\\\text { Depreciation Expense-Equipment}&\underline{\quad\quad}&\underline{\quad\quad}\\&74,520&74,520\end{array}\end{array}$
a.
Ending inventory of supplies is $800 at December 31,20--.
b.
Unexpired insurance as of year-end is $600.
c.
Depreciation of equipment is $5,000.
d.
Wages earned but not paid as of year-end are $1,700.
Prepare the necessary year-end adjustments on a 10-column work sheet (identify each adjustment by letter),and complete the work sheet.