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A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2015. The

A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2015. The last two columns contain the adjusted trial balance as of the same date.

Unadjusted Trial Balance Adjusted Trial Balance
Cash $ 109,500 $ 109,500
Accounts receivable 9,000 24,000
Office supplies 17,200 5,500
Prepaid insurance 6,940 3,160
Office equipment 84,000 84,000
Accum. DepreciationOffice equip. $ 25,000 $ 30,000
Accounts payable 10,100 18,000
Interest payable 0 3,000
Salaries payable 0 7,000
Unearned consulting fees 22,000 16,000
Long-term notes payable 54,000 54,000
Common stock 11,600 11,600
Retained earnings 46,400 46,400
Dividends 7,500 7,500
Consulting fees earned 161,000 182,000
Depreciation expenseOffice equip. 0 5,000
Salaries expense 67,860 74,860
Interest expense 1,270 4,270
Insurance expense 0 3,780
Rent expense 14,720 14,720
Office supplies expense 0 11,700
Advertising expense

12,110

20,010

Totals $ 330,100 $ 330,100 $ 368,000 $ 368,000

References Section BreakProblem 3-4A Interpreting unadjusted and adjusted trial balances, and preparing financial statements P1, P2, P3

2. value:

33.33 points Required information

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.

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