Complete the columns of adjustments and adjusted trial balance

with showing adjustment entries in working note.

Willis Consulting follows the approach of recording prepaid expenses as expenses and unearned revenues as revenues. Willis's unadjusted trial balance for the year ended March 31, 2020, follows. Cash 5 32,666 Accounts receivable 63,666 Prepaid rent 6 Prepaid insurance 6 Accounts payable $ 16,666 Unearned consulting revenue 6 Bruce Hills, capital 39,666 Consulting revenue 86,866 Rent expense 43,196 Insurance expense 3,616 Totals $142,466 $ 142,466 Additional information: a- A review of me Consulting Revenue account showed that $7,000 of the balance has not yet been earned. b- The balance in me Rent Expense account was paid on January 15, 2020, and represents seven months of rent beginning February = 1. 2020. c. It was determined mat $2,200 of the balance in the Insurance Expense account was used by March 31. 2020. Required: Use the information provided to complete the columns below