Cash Accounts receivable 9,400 2,200 1,200 2,600 48,000 3,900 3,800 Prepaid rent Supplies Furniture Accumulated depreciation-furniture Accounts payable Salary payable Common stock Retained earnings Dividends Service revenue Salary expense Rent expense Utilities expense Depreciation expense-furniture Supplies expense 6,000 32,210 3,800 25,100 3,300 510 71,010 71,010 Total Adjustment data at December 31, 2023: a. Accrued service revenue at December 31, $2,980. b. Prepaid rent expired during the month. The unadjusted prepaid balance of $1,200 relates to the period December 1, 2023 through February 28, 2024. C. Supplies used during December, $2,160. d. Depreciation on furniture for the month. The estimated useful life of the furniture is five years. e. Accrued salary expense at December 31 for Monday, Tuesday and Wednesday. The five-day weekly payroll of $15,000 will be paid on Friday. For the purpose of this calculation, assume December 31 falls on a Wednesday