Bentley Inc. is just finishing another year of operations. The company's unadjusted trial balance at February 28, 2014 is shown below. The following additional information is available at February 28 for the year just ended: a The Equipment was purchased in a previous year and will be worthless after four years b. $4,500 of the advertising paid for in advance has been published by the newspaper, c. Of the consulting fees Bentley Inc. received in advance, $3,800 has been eamed d. $7,500 of property taxes have accrued and are unrecorded. e: $680 of interest has accrued on a note receivable and is unrecorded. f. The estimated yearly depreciation on the furniture is $700 9 $4,250 of the rent paid to Bentley Inc in advance has not yet been earned h. A review of the unadjusted balance in the prepaid insurance account shows a remaining balance of $12,100 at the end of the year. Use this information to prepare adjusting entries at February 28, 2014, based on the above. Enter the adjustment letter as the description. The dates must be entered in the format ddimmm (m. 15a Biesby In Unadjusted Trial Balance Dale General Jounta Arcouwplanation Page Gal Cetit Crede February 28 2014 Deba Credit Accounts Payable 700 hh Accumulated Depreciation, Equipment Accumulated Depreciation, Furniture 11,000 7,000 Advertising Expense 300 Share Capital 135.700 Cash 111,100 Consulting Revenue Earned 1,700 Depreciation Expense, Equipment Q Bentley inc Unadjusted Trial Balance February 28, 2014 General Journal Date Account/Explanation F Debit Pago GJB Credit Debit Credit Accounts Payable 700 hh Accumulated Depreciation, Equipment 11,900 Accumulated Depreciation, Furniture 7,600 Advertising Expense, 300 Share Capital 135,700 Cash 111,100 4 Consulting Revenue Earned 1,700 Depreciation Expense, Equipment 0 Depreciation Expense, Furniture 0 Equipment 23,800 Furniture 44,900 Insurance Expense 1,700 Interest Earned 14,700 Interest Receivable Notes Receivable 0 11,000 + E + Prepaid Advertising 4,700 Prepaid Insurance 15,000 Property Taxes Expense 15,000 Property Taxes Payable 0 Rent Earned 13,700 Retained Earnings 31,000 F Supplies 700 Unearned Consulting Revenue 6,700 Unearned Rent 4,500 Totals 228,200 228,200 HR LUD HADK