Barton Corporation is just finishing another year of operations The company's unadjusted trial balance at March 31, 2014 is shown below The following additional information avable at March 31 for the year just ended

a- $2,900 of the consulting fees paid to Barton Corporation in advance has been earned

b -The Furniture was purchased in a previous year and will be sold for $750 after being used for ten years

c -Barton Corporation rents part of its building for a monthly fee of $1,500 The rent for the month just past has

d- Property taxes of $3,900 have accrued but are unrecorded

not been received

e -A review of the unadjusted balance in the supplies account shows a balance on hand at the end of the year of $1.550

f - The estimated yearly depreciation on the building is $150 g -A review of the unadjusted balance in the prepaid rent account shows a remaining balance of $15 250 at the end of the year h- The yearly depreciation on the equipment is $950

Use this information to prepare adjusting entries at March 31, 2014, based on the above Enter the adjustment letter as the description The dates must be entered.

Barton Corporation Unadjusted Trial Balance March 31, 2014 Debit Credit Accounts Payable 750 Accumulated Depreciation, Building. 4,900 Accumulated Depreciation, Equipment 2,600 Accumulated Depreciation, Furniture_.. 1,175 Advertising Expense 750 Building. 41,200 Share Capital 135,600 Cash 97,075 Consulting Revenue Earned 14,400 Depreciation Expense, Building. 0 Depreciation Expense, Equipment 0 Depreciation Expense, Furniture 0 Equipment 31,400 Furniture 12.500 Prepaid Rent 16,500 Property Taxes Expense 11,600 Property Taxes Payable 0 Rent Earned 4,500 Rent Expense 900 Rent Receivable 0 Retained Earnings. 43.000 Supplies 1,900 Supplies Expense 3.000 Unearned Consulting Revenue 9,900 Totals 216.825 216.825 Date General Journal Account/Explanation Page GJS F Debit Credit + + - + - + 1 - + + +