Aggie Offices Unadjusted Trial Balance - December 31, 2019 Debits $19,000 Credits Cash Accounts Receivable 9,150 Prepaid Rent Equipment Accumulated Depreciation Accounts Payable 40,000 16,000 $1,600 2,100 2,400 8,000 22,000 2,500 198,550 Unearned Service Revenue Note Payable Common Stock Retained Earnings Service Revenue Salaries Expense Supplies Expense Advertising Expense 150,000 2,100 900 $237,150 $237,150 Additional Information: On November 1, 2019, the company paid $900 for six months of advertising. a. A count of supplies on December 31, 2019 showed $1,800 of supplies had been used during the year. The equipment was purchased on January 1, 2018. The useful life is estimated to be 10 years. d. b. . On June 1, 2019, the company rented an office building for ten months and paid $40,000 in cash. Of the balance in the unearned revenue account, $800 had not been earned by year -end. e. 4. The adjusting entry for item (f) above would include a credit to A. Note payable for $120 B. Interest expense for $360 C. Interest payable for $90 D. Note payable for $360 E. Interest payable for $120