4-2, LO4-3, LO4-4, 4-6, LO4-7, LO4-9 M 4.4B Adjusting Entries al Balance b. Prepare the adjusting justed trial balance dated September 30, current year. Additional information is provided for use in The Off-Campus Playhouse adjusts its accounts every month. The following is the company's unad preparing the company's adjusting entries for the month of September. (Bear in mind that adjusting entries have already been made for the first eight months of current year, but not for September.) OFF-CAMPUS PLAYHOUSE UNADJUSTED TRIAL BALANCE SEPTEMBER 30, CURRENT YEAR $ 8,200 1,800 Cash 80,000 Prepaid costume rental 150,000 Land Building Accumulated depreciation: building $ 18,500 18,000 Fixtures and equipment Accumulated depreciation: fixtures and equipment. 4,500 100,000 Notes payable. Accounts payable. Unearned admissions revenue (nursing homes) Income taxes payable Capital stock Retained earnings 5,700 1,500 4,700 9,000 26,400 9,000 Dividends Admissions revenue Concessions revenue 180,200 19,600 Salaries expense.. 57,400 Costume rental expense 2,700 Utilities expense 7,100 Depreciation expense: building 4,000 Depreciation expense: fixtures and equipment 2,400 Interest expense 8,500 Income taxes expense 21,000 $370,100 $370,100