A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31. The last two columns contain the adjusted trial balance as of the same date. Unadjusted Adjusted Trial Balance Trial Balance Cash $ 105,000 $ 105,000 Accounts receivable 12,000 19,500 office supplies 17,800 7,000 Prepaid insurance 6, 340 3,360 office equipment 86,000 86,000 Accum. Depreciation office equip. $ 24,000 $ 30,000 Accounts payable 10,100 24,000 Interest payable 0 2,000 Salarios payable 0 17,000 Unearned consulting fees 28.000 15,000 Long-term notes payable 52,000 52,000 J. Logan, Capital 52,000 52,000 J. Logan, Withdrawals 9.000 Consulting fees earned 166,000 186,500 Depreciation expense-office equip. 6,000 Salaries expenne 67,700 84,700 Interest expense 1.240 3,240 Insurance expense 0 2,980 Rent expense 14,820 14,820 office supplies expense 10,800 Advertising expense 12.120 26.020 Totals $332.100 $332, 100 5:378,500 $378,500 9,000 0 0 Adjustments Account Unadjusted Trial Balance $ 105,080 12,000 17,800 6,340 86,000 $ 24,000 10.100 0 Adjusted Trial Balance $ 105,080 19,500 7,000 3,360 86,000 30,000 24,000 2,000 17,000 15,000 52,000 52,000 9,000 186,500 Cash Accounts receivable Office supplies Prepaid insurance Office equipment Accumulated depreciation - Office equipment Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable J. Logan, Capital J. Logan, Withdrawals Consulting fees earned Consulting fees eamed (Unearned fees adjusted) Depreciation expense-Office equipment Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals 0 28,000 52,000 52,000 9,000 166,000 0 6.000 84,700 67.700 1.240 0 14,820 3,240 2,980 14,820 10,800 26,020 378,500 $ 0 12,120 332,100 $ $ 332,100 $ 0 $ $ 378,500