Additional Information: a) The equipment was purchased on January 1, 2022. The useful life is estimated to be 10 years. b) As of December 31, 2023, the Company had accrued salaries of $1,190 c) Of the balance in the Unearned Revenue account, $600 had not been earned by year-end. d) A count of supplies on December 31, 2023 showed $500 of supplies had been used during the year. e) On May 1, 2023, the Company rented an office building for one year and paid $30,000 in cash. After all adjusting entries have been made, total debits in the adjusted trial balance will equal: Select one: a. $144,060 b. $147,180 c. $145,990 d. $146,190 e. $145,380