DE3-14 Write a business memorandum to your supervisor explaining the difference between the unadjusted amounts and the adjusted amounts in Exhibit 3-10. page 99. Use Accounts Receivable in your explanation. If necessary, refer to the discussion of Accrued Revenues that begins on page 94. Business memos are formatted as follows: Date: To: From: Subject: Difference between the unadjusted and the adjusted amounts on an adjusted trial balance