ALLA 1. Accrued but unrecorded and uncollected consulting fee earned at December 31 totals: $22500. 2. The company determined that $15000 of previously unearned consulting fees had been earned at December 31. 3. Office supplies on hand at December 31 total $310 4. The company purchased all of its equipment when it first began business. At that time, the estimated useful life of the equipment was six years. 5. The company prepaid its nine-month rent agreement on June 1, 2020. 6. The company prepaid its six-month insurance policy on December 1, 2020 7. Accrued but unpaid salaries total $11500 at December 31,2020. 8. On September 1, 2020, the company borrowed $60000 by signing an eight- month, 4 percent note payable. The entire amount, plus interest, is due March 31, 2021. Power Job Inc. UNADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Account Debit Credit Cash $276500 Accounts receivable $90000 Office supplies $800 Prepaid rent $3600 Unexpired insurance $1500 Office equipment $72000 Accumulated depreciation : office equipment S24000 Accounts payable $4000 Notes payable (due 3/1/12) $60000 Interest payable $600 Income taxes payable $9000 Dividends payable $3000 Unearned consulting fees $22000 Capital stock $200000 Retained earnings $40000 Dividends $3000 Consulting fees camed $500000 Rent expense $14700 Insurance expense $2200 Office supplies expense $4500 Depreciation expense : office equipment SI 1000 Salaries expense $330000 Utilities expense $4800 Interest expense $3000 Income taxes expense $45000 Totals 5862600 5862600 Prepare the necessary adjusting journal entries on December 31, 2020. Also prepare an adjusted trial balance dated December 31, 2020 a. English (Thailand) O Focus