Based on the data provided, here is the adjusted trial balance with the necessary

adjustments:

| Account | Account Balance | Adjusting Entry |

|-----------------------------|-----------------|-----------------|
| Cash | $3,950 | - |
| Supplies | $6,295 | - |
| Prepaid Insurance | $2,735 | - |
| Equipment | $50,650 | - |
| Accumulated Depreciation | $11,209 | - |
| Trucks | $36,300 | - |
| Accumulated Depreciation | $7,400 | - |
| Accounts Payable | $21,015 | - |
| Ernie Richt Capital | $37,426 | - |
| Ernie Richt Drawing | $6,000 | - |
| Service Revenue | $89,950 | - |
| Wages Expense | $26,925 | - |
| Rent Expense | $9,600 | - |
| Truck Expenses | $5,350 | - |
| Miscellaneous Expenses | $2,195 | - |

Adjusted Entries:

b. Insurance Expense: Debit Insurance Expense for $1,800 and credit Prepaid
Insurance for $1,800.

d. Depreciation Expense—Equipment: Debit Depreciation Expense—Equipment for $3,380

and credit Accumulated Depreciation—Equipment for $3,380.

d. Depreciation Expense—Trucks: Debit Depreciation Expense—Trucks for $4,400 and

credit Accumulated Depreciation—Trucks for $4,400.

e. Wages Expense: Debit Wages Expense for $1,075 and credit Wages Payable for
$1,075.

After journalizing the adjusting entries, you need to post them to the respective
accounts. Make sure to update the balances accordingly.

If you need any further assistance or have any additional questions, please let me
know.