Arrow Hospitality prepares adjustments monthly and showed the following at September 30, 2023:

ARROW HOSPITALITY Trial Balances September 30, 2023
	Unadjusted				Adjusted
	Trial Balance		Adjustments		Trial Balance
Account		Dr.				Cr.			Dr.	Cr.		Dr.	Cr.
Cash	$	6,400
Accounts receivable		11,600
Repair supplies		2,400
Prepaid rent		14,400
Office furniture		28,320
Accounts payable					$	8,400
Notes payable						23,200
Eli Arrow, capital						68,278
Eli Arrow, withdrawals		5,400
Hospitality revenues						132,000
Salaries expense		146,000
Wages expense		17,358
Totals	$	231,878			$	231,878

Additional information available for the month ended September 30, 2023:

1. Interest of $174 had accrued on the notes payable for the month of September.
2. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be sold for about $2,400 at the end of its four-year life.
3. A count of the Repair Supplies revealed a balance on hand of $740.
4. A review of the Prepaid Rent account showed that $11,000 had been used during September.
5. Accrued wages of $3,000 had not been recorded at month-end.
6. The September Internet bill for $110 had been received and must be paid by October 14.
7. Accrued revenues of $6,600 were not recorded at September 30.

Required: 1. Complete the adjusted trial balance by including the adjusting entries.

2-c. Prepare a balance sheet based on the adjusted trial balance completed in Part 1. Assume that the owner, Eli Arrow, made an investment during September of $3,600