10. se the following unadjusted trial balance to prepare adjusting entries, given the additional Omit information below it. Assume financial statements are prepared quartery. explanations. Crafton. Financial Services Unadjusted Trial Balance September 30, 20xx Cash Accounts Receivable Office Supplies Prepaid Rent office Furniture Accumulated Depreciation, $20,000 6, 400 1,000 3, 600 9, 600 $ 400 Office Furniture Accounts Payable Unearned Revenue Common Stock Consulting Revenue Salaries Expense Insurance Expense 14,800 2,000 20, 400 12,000 7, 400 1, 600 $49, 600 $49,600 a. Of the revenue receiv ed in advance, 60 percent remained unearned on September 30. b. The office furniture has an estimated five-year useful life and no salvage value. Record depreciation for the quarter c. Salaries earned, but unpaid, totaled $1,520. d. The Prepaid Rent applies to the six months beginning July 1, 20xx. e. Office supplies on hand totaled $300 at the end of the quarter. f. Services performed but not yet billed or recorded amount to $1,800. General Journal Page 1 Date Description Ref. Debit Credit