4000 Problem 2: Transfer unadjusted trial balance to adjusted using the below information Cash $ 100,000 A/R 10000 NR 0 Inventories 5000 Prepaid Insurance Prepaid Rent 3000 Marketable Security 0 Equipment 30000 Car 12000 A/P $ 12,000 N/P 50,000 Owner Equity: Capital 97,000 Sales 15,000 CGS 5000 Expenses: salaries 5000 Total $174000 $174,000 Additional Data: 1. The company is paying rent 200$ per month 2. Depreciation per month is 500$, 60 % of this depreciation goes to equipment 3. Insurance expenses is 600$ for three months 4.500$ of salaries were earned but not paid 5. The company has to pay 300$ interest at the end of this month