a$.$ Interest expense of $$150$ for the month of December will be paid in January of next year.

b$.$ Unbilled revenue for services performed in December is $$500.$ The company will prepare and forward invoices for this amount in January of next year to customers with a $30-$day collection term.

c$.$ $$1,500$ cash was received in advance on November $30$ for future services to be performed by Walker Corp. and was recorded as deferred service revenue. The services were performed on December $20.$

d$.$ Walker Corp. acquired a two$-$year insurance policy on January $1$ for $$4,800$ cash that was recorded initially as prepaid insurance.

e$.$ Depreciation on equipment is $$6,000$ for the year.

The following is the unadjusted trial balance for Walker Corp. as of December $31.$ Prepare an adjusted trial balance after the required adjusting entries were made for the above information. Assume that no

adjusting journal entries were recorded during the year prior to year$-$end.