Scoop Consulting Service, Inc.'s trial balance on December 31, 2014, is as follows.

The following information is also available:
a. Ending inventory of office supplies, $564
b. Prepaid rent expired, $470
c. Depreciation of office equipment for the period, $820
d. Accrued interest expense at the end of the period, $730
e. Accrued salaries at the end of the period, $630
f. Service revenue still unearned at the end of the period, $2,722
g. Service revenue earned but unrecorded, $2,500
h. Estimated income taxes for the period, $5,940
Required
1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Income Taxes Payable; Office Supplies Expense; Depreciation Expense-Office Equipment; Interest Expense; and Income Taxes Expense. Enter the balances shown on the trial balance.
2. Determine the adjusting entries and post them directly to the T accounts.
3. Prepare an adjusted trial balance.
4. Which financial statements do each of the above adjustments affect? Which financial statement is not affected by the adjustments?

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Scoop Consulting Service, Inc. Trial Balance December 31, 2014 Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciation-Office Equipment Accounts Payable Notes Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense 19,250 7,360 2,861 1,820 9,240 2,140 5,940 11,000 4,120 11,000 13,111 22,000 76,200 51,300 5,400 4,280 123,511 123,511