Cash Accounts receivable Note receivable Interest receivable Supplies Prepaid insurance Furniture Accumulated depreciation-furniture Accounts payable Salaries payable Unearned revenue K. Smeltz, capital K. Smeltz, withdrawals Consulting revenue Interest revenue Salaries expense Rent expense Insurance expense Utilities expense Depreciation expense Supplies expense Denmark Consulting Unadjusted Trial Balance December 31, 2021 Year-End Debit Credit $ 24,200 38,500 15,000 72,000 $ 13,800 18.400 76,750 46,000 166,125 375 32,000 33,000 3,450 2,300 6,600 2,400 $ 275,450 $ 275,450 MAKE SURE TO CELL REFERENCE ALL AMOUNTS AND ACCOUNT TITLES FROM THE ADJUSTED TRIAL BALANCE. MAKE SURE TO CELL REFERENCE ALL AMOUNTS FROM THE ADJUSTED TRIAL BALANCE. YOU DO NOT HAVE TO CELL REFERENCE ACCOUNT TITLES FOR THIS STATEMENT. MAKE SURE TO CELL REFERENCE ALL AMOUNTS AND ACCOUNT TITLES FROM THE ADJUSTED TRIAL BALANCE. Adjusting Entries No Date Account Title and Explanation Debit Credit 1 Dec 31 Accounts Receivable $4,102 Consulting Revenue $4,102 (To record service performed but not billed) 2 Dec 31 Prepaid Insurance($3,450*3/12) $863 Insurance Expense $863 (To record insurance expense) 3 Dec 31 Supplies $615 Supplies Expense $615 (To record supplies expense) 4 Dec 31 Depreciation Expense ($72,000/10* 1/12) $600 Accumulated Depreciation - Furniture $600 (To record depreciation Expense) 5 Dec 31 Salaries Expense $3,280 Salaries Payable $3,280 (To record Accured Salaries) 6 Dec 31 Interest Receivable ($15,419*5%*2/12) $128 Interest Revenue $128 (To record accured interest) 8 Dec 31 Utilities Expense $205 Utilities Payable $205 (To record utilities expense)