The unadjusted trial balance of Epicenter Laundry at June 30, 2018, the end of the fiscal year, follows:

Epicenter Laundry
UNADJUSTED TRIAL BALANCE
June 30, 2019
ACCOUNT TITLE DEBIT CREDIT 1
1. Cash 11,000.00
2. Laundry Supplies 21,500.00
3. Prepaid Insurance 9,600.00
4. Laundry Equipment 232,600.00
5. Accumulated Depreciation 125,400.00
6 Accounts Payable 11,800.00
7. Sophie Perez, Capital 105,600.00
8. Sophie Perez, Drawing 10,000.00
9. Laundry Revenue 232,200.00
10. Wages Expense 125,200.00
11. Rent Expense 40,000.00
12. Utilities Expense 19,700.00
13. Miscellaneous Expense 5,400.00
14. Totals 475,000.00 475,000.00

The data needed to determine year-end adjustments are as follows:
A. Laundry supplies on hand at June 30 are $3,600.
B. Insurance premiums expired during the year are $5,700.
C. Depreciation of laundry equipment during the year is $6,500.
D. Wages accrued but not paid at June 30 are $1,100.

Required:
Note: Download the spreadsheet on the T Accounts panel, saving the Excel file to your computer. Be sure to save your work in Excel. The spreadsheet input will not be included in your grade in CengageNOW on this problem.
1. For each account listed in the unadjusted trial balance, enter the balance in a T account. Identify the balance as "Bal."
2. Using the Excel spreadsheet downloaded from the T Accounts panel, click the Work Sheet tab. Enter the unadjusted trial balance on the end-of-period worksheet and complete the worksheet.
3.a. Journalize the adjusting entries on page 10 of the journal. Adjusting entries are recorded on June 30. Refer to the Chart of Accounts for the exact wording of account titles.
3.b. Post the adjusting entries. In the T accounts, identify the adjustments by "Adj." and the new balances as "Adj. Bal." (Be sure to add a posting reference to the journal.)
4. Prepare an adjusted trial balance.