3) The unadjusted trial balance of Albert Business Consulting at December 31, 2018, and the data for the adjustments follow: Albert Business Consulting Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit STO O Credit ash Accounts Receivable $ 22,000 12,000 Insurance Office Supplies Land Accounts Payable Salaries Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense 6,000 18,000 15,000 5,00 9,000 30,000 24,500 15,000 Totals Albert is preparing financial statements for the year ending December 31, 2018. Adjustment data at December 31 follows Albert pays its employees each Friday. December 31, 2018 falls on a Monday. The employees will earn $1,250 for the five-day work week. a. b. On August 31, 2018, Albert agreed to provide consulting services to Smith Company for 6 months, beginning on September 1, 2018, at $1,500 per month. Smith paid $9,000 on August 31, 2018. Albert treats deferred revenues initially as liabilities. c. Albert prepaid 6 months of business insurance on September 30, 2018. The on October 1. Albert treats deferred expenses initially as assets. insurance begins On December 31, 2018, Albert received a bill for the November and advertising in a local newspaper, $800. This bill will be which is January 10, 2019, As of December wll be sent on January 5, 2019 and payment is due on January $5,000. The invoice will be sent 15, 2019. A d. On December 31, d paid on its due date, 1S, Albert had performed services for Alliance Company for Albert received the payment on its due date. Requirement entries at December 31, 2018 balance at December 31, 2018. Include a proper heading