Chapter Assignments LO3,4 Determining Adjusting Entries, Posting to T Accounts, and Preparing an Adjusted Trial Balance P3. Kinokaw a Consultants Company's trial balance on December 31, 2014,follow. ? Adjted trial an 106,167 Kinokawa Consultants Company Trial Balance December 31, 2014 Cash 12,786 Accounts Receivable Office Supplies Prepaid Rent Office Equipment 991 1,400 6,700 1,600 1,820 10,000 2,860 Accounts Payable Notes Payable Unearned Service Revenue ?.wah, Capital K. Wah, Withdrawals Service Revenue Salaries Expense Utilities Expense 15.000 29387 15,000 33,00058,500 1,750 7,700 04,167 Rent Expense 104167 The following information is also available: a. Ending inventory of office supplics, $86 b. Prepaid rent expired, $700 c. Depreciation of office equipment for the period, $600 d. Interest accrued on the note payable, $600 e. Salaries accrued at the end of the period, $200 t. Service revenue still unearned at the end of the period, $1,410 g Service revenue carned but not billed, $600 REQUIRED 1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense, Depreciation Expense-Office Equipment; and Interest Expense. Enter the account balances. 2. Determine the adjusting entries and post them directly to the T accounts. 3. Prepare an adjusted trial balance 4 ACCOUNTING CONNECTION which financial statements do each of the above adjustments affect? What financial statement is not affected by the adjustments