3 [30 points] Barton Corporation is just finishing another year of operations. The company's unadjusted tnal balance at April 30, 2014 is shown below. The following additional information is available at April 30 for the year just en a 54 400 of the television advertising paid for in advance has been used b Of the consulting tees Barton Corporation received in advance, $6.200 has not yet been earned c Interest of $210 on notes receivable is unrecorded and unpaid d The estimated yearly depreciation on the furniture is $850 o The Building was purchased in a previous year and will be sold for $15,500 after being used for ten years Interest of $1,470 has accrued on a bank loan and is unrecorded Unpaid and unrecorded salaries at year-end totalled $10,000 h $4,000 of the rent paid to Barton Corporation in advance has not yet been earned Use this information are adjusting entries at April 30, 2014, based on the above Enter the adjustment letter as the description. The dates must be entered in the format ddimmm (e 15/Jan) Uadded Trial Balance 30.2014 Date General Journal AccountExplanation Page C Debe Cred Deb Credit Accounts Payable 200 Accumulated Depreciation Building, 6,150 Accumulated Depreciation Furniture Advertising Expense 1.800 13.000 Bulding 46.250 Share Capital 144,050 Cash 121,300 Consulting Revenue Eamed 11,400 Depreciation Expense, Building 0 Depreciation Expense Furniture 0 Fumes 41.200 anet Eamed 10,700 interest Expense 700 Interest Payable 0 Interest Recevatle 0 Notes Heme 13.000 Prepsd Adverset 5700