B C D E H Brave Advisors Service's trial balance on December 31, 2014, is as follows. GENERAL LEDGER Brave Advisors Service Trial Balance December 31, 2014 Cash 16,500 Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accounts Payable Notes Payable Unearned Service Revenue B. Cooper, Capital B. Cooper, Withdrawals 8,250 2,662 1,320 9,240 Accumulated Depreciation-Office Equipment 1,540 5,940 11,000 2,970 24,002 22,000 Service Revenue Salaries Expense Rent Expense Utilities Expense 72,600 49,400 4,400 4,280 118,052 118,052 The following information is also available: 1. Ending inventory of office supplies, $264 2. Prepaid rent expired, $440 3. Depreciation of office equipment for the period, $660 4. Accrued interest expense at the end of the period, $550 5. Accrued salaries at the end of the period, $330 6. Service revenue still unearned at the end of the period, $1,166 7. Service revenue earned but unrecorded, $2,200 REQUIRED 1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense-Office Equipment; and Interest Expense. Enter the balances shown on the trial balance. 2. Determine the adjusting entries and record them in the general journal then post them in the T accounts. 3. Prepare an adjusted trial balance and financial statements (Income Statement, Statement of Owner's Equity and Balance Sheet).