P3-5A The trial balance of Liberty Duplicating Services at August 31, 20X6. year and the data needed for the month-end adjustments follow at the bottom of page 115. Adjustment data:

a. Unearned service revenue still unearned at August 31, $1.670.

b. Prepaid rent still in force at August 31, $620.

c. Supplies used during the month. $700.

d. Depreciation for the month, $400.

e. Accrued advertising expense at August 31. $610. (Credit Accounts Payable.)

f. Accrued salary expense at August 31. $550. Required 1. Open T-accounts for the accounts listed in the trial balance, inserting their August 31 unadjusted balances. 2. Journalize the adjusting entries and post them to the T-accounts. Key the journal entries and the posted amounts by letter. 3. Prepare the adjusted trial balance. 4. How will the company use the adjusted trial balance?