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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, 2017. The

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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, 2017. The last two columns contain the adjusted trial balance as of the same date. Unadjusted Trial Balance $ 81, 110 14,000 18,400 9,340 82,000 $ 23,000 10, 100 Cash Accounts receivable Office supplies Prepaid insurance Office equipment Accum. 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 0 22,000 52,000 25, 200 16,800 Adjusted Trial Balance $ 81, 110 17,000 4,500 2,760 82,000 $ 26,000 16,000 3,500 11,000 18,000 52,000 25, 200 16,800 9,500 168,000 3,000 78,210 4,810 6,580 14,720 13,900 18, 410 $336,500 $336,500 9,500 161,000 0 67,210 1,310 14,720 12, 510 $ 310,100 $310, 100 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 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 Common stock Retained earnings Dividends Consulting fees earned Unadjusted Trial Balance $ 81,110 14,000 18,400 9,340 82,000 $ 23,000 10,100 0 0 22,000 52,000 25,200 16,800 9,500 161,000 Adjusted Trial Balance 81,110 17,000 4,500 2,760 82,000 $ 26,000 16,000 3,500 11,000 18,000 52,000 25,200 16,800 9,500 168,000 Consulting fees earned (Unearned fees adjusted) Depreciation expense-Office equipment Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals 0 67,210 1,310 0 14,720 0 12,510 310,100 $ 3,000 78,210 4,810 6,580 14,720 13,900 18,410 336,500 $ $ 310,100 $ 336,500

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