Case #1 Value ADJUSTMENT SEATS. You are presented with the company's trial balance: kids Circus S.A. services business for children's events, owned by Jos Araya as of December 31 December 2022.

Additional Information: The company closes its accounts on December 31 of each year. You have the following information for making adjustments at the end of December 2022: a) The value of supplies as of December 31 is $2,800. b) The depreciation of the children's furniture corresponding to the period is $28,000 and has not yet been registered. c) The depreciation of the premises corresponding to the period is $14,000 and has not yet been registered. d) The salaries for the period that are pending payment and registration total $7,000. e) The amount of income for services performed in the period and that has not been collected or registered is $18,000 f) From the customer advance account that totals $63,000, a total of services have been provided which amounts to $44,800 Make adjusting entries with the additional information. Value 12pts (2 points each seat of adjustment) Perform T-accounts for adjusting entries with the additional information. Value 18pts Prepare the adjusted trial balance as of December 31, 2022. Value 20pts

Please fill the following charts

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ Kids Circus Trial balance before adjustments as of December 31, 2022} & \multicolumn{2}{|c|}{ Settings } & \multicolumn{2}{|c|}{ ADJUSTED TRIAL BALANCE } \\ \hline ACCOUNTS & Debit & Credit & Debit & Credit & Debit & Credit \\ \hline Banks & 277200,00 & & & & 277200,00 & \\ \hline Customers & 518000,00 & & & & 518000,00 & \\ \hline Supplies & 8400,00 & & & & 8400,00 & \\ \hline Children's furniture & 140000,00 & & & & 140000,00 & \\ \hline Accumulated depreciation of children's furniture & & 56000,00 & & & & 56000,00 \\ \hline Local & 350000,00 & & & & 350000,00 & \\ \hline Accumulated depreciation of premises & & 182000,00 & & & & 182000,00 \\ \hline Various creditors & & 532000,00 & & & & 532000,00 \\ \hline Salary payable & & & & & & - \\ \hline Client advance & & 63000,00 & & & & 63000,00 \\ \hline Social capital & & 410200,00 & & & & 410200,00 \\ \hline Accumulated losses & 91000,00 & & & & 91000,00 & \\ \hline Service revenues & & 400400,00 & & & & 400400,00 \\ \hline Salaries expense & 240800,00 & & & & 240800,00 & \\ \hline Supplies expense & - & & & & - & \\ \hline Children's furniture depreciation expense & - & & & & - & \\ \hline Local depreciation expense & - & & & & - & \\ \hline Miscellaneous expenses & 18200,00 & & & & 18200,00 & - \\ \hline EQUAL SUMS & 1643600,00 & 1643600,00 & - & - & 1643600,00 & 1643600,00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & Settings & & \\ \hline & & Debit & Credit \\ \hline \multirow{2}{*}{1} & Supplies expense & & \\ \hline & Supplies & & \\ \hline \multirow{2}{*}{2} & Children's furniture depreciation expense & & \\ \hline & Accumulated depreciation of children's furniture & & \\ \hline \multirow{2}{*}{3} & Local depreciation expense & & \\ \hline & Accumulated depreciation of premises & & \\ \hline \multirow[b]{2}{*}{4} & Salaries Expense & & \\ \hline & Salary payable & & \\ \hline & & & \\ \hline \multirow{2}{*}{5} & Customers & & \\ \hline & Service revenues & & \\ \hline \multirow{2}{*}{6} & Advance customers & & \\ \hline & \begin{tabular}{|l|} Service revenues \\ \end{tabular} & & \\ \hline \end{tabular}