30. The Unadjusted Trial Balance columnar total is $84,000. The Adjustments columns contain entries for the following: Office supplies used during the period, $1,200. Expiration of prepaid rent, $700. Accrued salaries expense, $500. Depreciation expense, $800. Accrued service fees receivable, $400. The Adjusted Trial Balance columns total is: A. $80,400 B. $84,000 C. $85,700 D. $85,900 5 points 31. Given the below information for three combanies in the same industrv: Co. 6 points 32. Designate whether each of the following situation is an internal control strength (S) or weakness (W): Enter the letter " S " or "W" boldly by the left side. 5 points a. The same employee in a company does the complete recording and posting of cash and pays collections to bank. b. Blank invoices and checks are stored in an unlocked drawer in the cashier's office, accessible to other employees. c. All check payments by the company are first approved by a manager and then signed by authorized signatories. d. Check-out sales are accumulated till end of the cashier's shift and the outgoing cashier hands over to the incoming one. e. All large payment by the company to vendors and creditors are done through electronic funds transfer (EFT)