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. Cash Accounts receivable office supplies Prepaid insurance Office equipment Aceum. Depreciation office equip. Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable Common stock Retained earnings Dividends Consulting fees earned Depreciation expense-office equip. Salaries expense Interest expense Insurance expense Rent expense office supplies expense Advertising expense Totals Unadjusted Trial Balance $ 97,190 13,000 17,800 8,440 86,000 $ 23,000 10,100 0 0 30,000 56,000 25,200 16,800 6,000 163,000 0 67,340 1,300 0 14,700 0 12,330 $ 324,100 $324,100 Adjusted Trial Balance $ 97,190 22,000 4,000 3,360 86,000 $ 34,000 16,000 2,000 19,000 12,000 56,000 25, 200 16,800 6,000 190,000 11,000 86, 340 3,300 5,080 14,700 13,800 18,230 $ 371,000 $371,000 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. Adjustments Account Canh Accounts receivable Office supplies Prepaid insurance Office equipment Accumulated depreciation Office equipment Accounts payable Interest payable Salaries payable Uneared consulting fees Long-term notes payable Common stock Retained earnings Dividends Unadjusted Trial Balance $ 97.190 13.000 17,800 8.440 86,000 $ 23.000 10.100 0 0 30,000 56.000 25,200 16,800 6,000 45 Adjusted Trial Balance $ 97.190 22,000 4,000 3,360 86,000 $ 34,000 16,000 2,000 19,000 12,000 56,000 25,200 16,800 6.000 6,000 190.000 163,000 0 67,340 1,300 Dividends Consulting fees earned Consulting fees eamed (Uneamed fees adjusted) Depreciation expense-Office equipment Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals 0 11,000 86,340 3,300 5,080 14,700 13,800 18.230 371,000 $ 14,700 0 12.330 324,100 0 $ 0 $ 371,000 $ 324,100 $ $