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	$	34,000				$	34,000
Accounts receivable		14,000					22,000
Office supplies		16,000					2,000
Prepaid insurance		8,540					2,960
Office equipment		84,000					84,000
Accum. DepreciationOffice equip.			$	14,000				$	20,000
Accounts payable				9,100					10,000
Interest payable				0					1,000
Salaries payable				0					7,000
Unearned consulting fees				18,000					15,000
Long-term notes payable				52,000					52,000
Common stock				15,000					15,000
Retained earnings				25,000					25,000
Dividends		5,000					5,000
Consulting fees earned				123,240					134,240
Depreciation expenseOffice equip.		0					6,000
Salaries expense		67,000					74,000
Interest expense		1,200					2,200
Insurance expense		0					5,580
Rent expense		14,500					14,500
Office supplies expense		0					14,000
Advertising expense		12,100					13,000
Totals	$	256,340	$	256,340		$	279,240	$	279,240

Problem 3-4A Part 1

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.