A six-column table for Yan Consulting Company follows. The first two columns contain the unadjusted trial balance for the company as of December 31, 2008, and the last two columns contain the adjusted trial balance as of the same date.

Required 

Analyze the differences between the unadjusted and adjusted trial balances to determine the eight adjustments that likely were made. Show the results of your analysis by inserting these adjustment amounts in the table’s two middle columns. Label each adjustment with a letter a through h and provide a short description of it at the bottom of the table.

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Unadjusted Trial Balance Adjustments Adjusted Trial Balance Cash Accounts receivable Office supplies Prepaid insurance Office equipment Accumulated depreciation- Office equip Accounts payable $ 45,000 $ 45,000 60,000 66,660 40,000 17,000 8,200 3.600 120,000 120,000 $ 20,000 $ 30,000 26,000 32,000 Interest payable 0 2,150 Salaries payable 0 16,000 Unearned consulting fees 40,000 27,800 Long-term notes payable 75,000 75,000 Z. Yan, Capital 80,200 80,200 Z. Yan, Withdrawals 20,000 20,000 Consulting fees earned 234,600 253,460 Depreciation expense- Office equip 0 10,000 Salaries expense 112,000 128,000 Interest expense 8,600 10,750 Insurance expense 0 4,600 Rent expense. 20,000 20,000 Office supplies expense 0 23,000 Advertising expense 42,000 48,000 Totals $475,800 $475,800 $516,610 $516,610