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 530,000 in cash. After all adjusting entries have been made, total debits in the adjusted trial balance will equal: Select one: a. $145,990 b. $146,190 c $144,060 d. $147,180 e. $145,380