Acc.no 11 13 Beacon Bowl. Inc Trial balance December 31st, 2016 Account 41 51 52 53 54 55 Cash supplies Prepaid insurance 14 15 Equipment 16 Accumulated Depreciation Equipment 17 Building 18 Accumulated depreciation - building 19 21 31 32 33 Land Account payable Capital stock Retained earning dividends Bowling revenue Salaries and Wages expense Advertising expense Utilities expense Repairs expense Miscellaneous expense Amount Adjustment data: a. Insurance expire during the year $ 1.050 b. Inventory of supplies on December 31st450 c. Depreciation of building for the year 1.620 d. Depreciation of equipment for the year 5.160 e. accrued salaries and wages at December 31st 1.950 instructions: 1. Prepare the adjustment entries Debit 11.500 1.950 2.400 72.400 122.000 40.000 15.000 60.200 19.000 18.200 8.100 4.050 374.800 Credit 15.300 31.700 6.100 100.000 60.500 161.200 374.800​