Provide the Adjusting Entries to Account for the Differences Between

Provide the adjusting entries to account for the differences between the trial balance amounts and the adjusted trial balance amounts for the accounts shown. Only a partial trial balance is provided. Use T accounts to show the adjustments.
\begin{array}{l}\text {                                                                                           Adjusted }\\\begin{array} { l c c c c c } & { \text { Trial Balance } } && { \text { Trial Balance } } \\& \text { Debit } & \text { Credit } & \text { Debit } & \text { Credit } \\\hline \text { Supplies } & 325 & & 175 & \\\text { Prepaid Insurance } & 800 & & 500 & \\\text { Equipment } & 8,000 & & 8,000 & \\\text { Accum. Dep. } & & 700 & & 1,200 \\\text { Service Fees } & & 1,200 & & 1,200 \\\text { Depreciation Exp. } & & & 500 & \\\text { Telephone Exp. } & 100 & & 100 & \\\text { Salaries Exp. } & 375 & & 375 & \\\text { Insurance Expense } & & & 300 &\end{array}\end{array}