Complete the Adjusted Trial Balance section. $13.500 Dr. 370 Dr. 2,100 Dr. 1.200 Dr. 225 Dr. 2.800 Dr. 4,500 Dr. 10.300 Cr. 2,000 Cr ACCOUNTS AND BALANCES Cash Supplies Prepaid Rent Prepaid Advertising Prepaid Interest Furniture Accum. Amort.: Furniture Equipment Accum. Amort: Equipment Notes Payable Accounts Payable Interest Payable Unearned Course Fees Kevin Doyle, Capital Kevin Doyle, Drawing Course Fees Salaries Expense Telephone Expense Entertainment Expense Supplies Expense Rent Expense Advertising Expense Amort. Expense: Furniture Amort. Expense: Equipment Interest Expense 11,000 Cr. 3,365 Cr. 1,000 Dr. 800 Dr. 60 Dr. 110 Dr. ADJUSTMENTS a. On September 30 an inventory of the supplies showed that items costing $320 were on hand. b. On September I the firm paid $2,100 in advance for six months of rent. c. On September I the firm signed a six-month advertising contract for $1,200 and paid the full amount in advance. d. On September I the firm paid $225 interest in advance on a 90-day note it issued to the bank. e. On September | the firm purchased office furniture for $2,800. The furniture is expected to have a useful life of five years and a salvage value of $400. f. On September 3 the firm purchased equipment for $4,500. The equipment is expected to have a useful life of five years and a salvage value of $600. g. On September I the firm issued a 60-day, 5 percent note for $2,800