A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2017. The last two columns contain the adjusted trial balance as of the same date.

	Unadjusted Trial Balance					Adjusted Trial Balance
Cash	$	103,680				$	103,680
Accounts receivable		9,000					24,500
Office supplies		17,800					3,000
Prepaid insurance		9,640					3,360
Office equipment		84,000					84,000
Accum. DepreciationOffice equip.			$	23,000				$	34,000
Accounts payable				8,100					18,000
Interest payable				0					2,000
Salaries payable				0					9,000
Unearned consulting fees				22,000					13,000
Long-term notes payable				60,000					60,000
J. Logan, Capital				52,000					52,000
J. Logan, Withdrawals		8,500					8,500
Consulting fees earned				163,000					187,500
Depreciation expenseOffice equip.		0					11,000
Salaries expense		67,530					76,530
Interest expense		1,250					3,250
Insurance expense		0					6,280
Rent expense		14,580					14,580
Office supplies expense		0					14,800
Advertising expense		12,120					22,020
Totals	$	328,100	$	328,100		$	375,500	$	375,500

Required: 1. Analyze the differences between the unadjusted and adjusted trial balances to determine the adjustments that likely were made. Show the results of your analysis by entering these adjustment amounts in the cells provided.