Additional data as of March 31, 20XX (ADJUSTING ENTRIES):

a. Interest earned on marketable securities, but not received $120

b. Unpaid salaries 100

c. An unrecorded and unpaid advertising bill was discovered 85

d. Supplies on hand determined by a physical count 90

e. Depreciation on equipment not recorded 2,380

f. One-half of the prepaid insurance premiums expired during the period 360

g. Of the advances received from clients, $800 has been earned 800

1. The total of the Adjustments debit column is

A. $3,470.

B. $3,575.

C. $4,065.

D. $4,425