Complete the adjusted trial balance columns on the worksheet using only formulas. The adjusted trial balance columns of the worksheet should not contain manually entered numbers, only formulas or cell references.

Account Title Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Unadjusted Trial Balance Dr. Cr. 36,000 277,000 242,500 12,200 2,000 5,100 120,000 16,000 32,000 1,500 49,000 15,000 16,800 10,000 300,000 256,400 Cash Accounts Receivable Inventory Prepaid Insurance Prepaid Rent Shop Supplies Store Equipment Accumulated Depreciation - Store Equipment Office Equipment Accumulated Depreciation - Office Equipment Accounts Payable Salaries Payable Interest Payable Uneamed Consulting Revenue Uneamed Rent Revenue Note Payable Common Stock Retained Earnings Dividends Sales Revenue Consulting Revenue Rent Revenue Interest Revenue Cost of Goods Sold Sales Salaries Expense Office Salaries Expense Miscellaneous Administrative Expense Miscellaneous Selling Expense Depreciation Expense - Store Equipment Depreciation Expense - Office Equipment Shop Supplies Expense Rent Expense Insurance Expense Interest Expense Utilities Expense-Store Utilities Expense-Office 11,800 1,493,450 975,000 275,000 150,000 5,650 13,900 2,158,150 2,158,150 Dr. Cr. 175 175 800 800 2,000 2,000 12,500 12,500 4,575 4,575 11,250 Item Account Title a Interest Expense Interest Payable b Rent Expense Prepaid Rent Shop Supplies Expense Shop Supplies d Accounts Receivable Sales Revenue e Insurance Expense Prepaid Insurance f Unearned Consulting Revenue Consulting Revenue g Unearned Rent Revenue Rent Revenue h Office Salaries Expense Sales Salaries Expense Salaries Payable i Depreciation Expense - Store Equipment Accumulated Depreciation - Store Equipment Depreciation Expense - Office Equipment Accumulated Depreciation - Office Equipment k Utilities Expense-Office Utilities Expense-Store 11,250 15,400 15,400 2,850 8,550 11,400 19,200 19,200 6,000 6,000 280 1,120 1,400