Adjustment data for Catnip Laundry Inc. for October 2004 are as follows:
a. Wages accrued but not paid at October 31, $2,500.
b. Depreciation of equipment during the year, $6,600.
c. Laundry supplies on hand at October 31, $900.
d. Insurance premiums expired during the year, $4,500.
1. Using the following format, record each adjustment as a plus or minus in the appropriate accounts. The October 31 balances are given.