Courtland Corp. is just finishing another year of operations. The company's unadjusted trial balance at September 30, 2014 is shown below. The following additional information is available at September 30 for the year just ended a. Of the consulting fees Courtland Corp. received in advance, $7,400 has not yet been earned. b. A building Courtland Corp. owns is rented out for $3,500 each month. The current month's rent has not been received by year-end. c. The Building was purchased in a previous year and will be sold for $14,000 after being used for ten years. d. A review of the unadjusted balance in the prepaid insurance account shows a remaining balance of $15,900 at the end of the year. e. Interest of $750 has accrued on a note payable but is unrecorded. f. The estimated yearly depreciation on the furniture is $300. g. $600 of interest has accrued on a note receivable and is unrecorded. h. Unpaid and unrecorded advertising bills at year-end totalled $4,500. Use this information to prepare adjusting entries at September 30, 2014, based on the above. Enter the adjustment letter as the description. The dates must be entered in the format dd/mmm (ie. 15/Jan). Courtland Corp. Unadjusted Trial Balance September 30, 2014 Date + + + General Journal Account/Explanation + + + + Debit Credit Accounts Payable 200 Accumulated Depreciation, Building... 3,725 Accumulated Depreciation, Furniture 1,900 Advertising Expense 15,000 Advertising Payable, 0 Building. 51,250 Share Capital 141,050 Cash 100,525 Consulting Revenue Earned 14,500 Depreciation Expense, Building 0 Depreciation Expense, Furniture 0 Furniture 41,200 Insurance Expense 5,600 Interest Earned 8,200 Interest Expense. 3,500 Interest Payable 0 Interest Receivable 0 Notes Receivable 10,500 Prepaid Insurance 17,000 Rent Earned 7,700 Rent Receivable 0 Retained Earnings... 46,000 Short-Term Notes Payable, 12,000 Unearned Consulting Revenue Utilities Expense. 9,500 200 Totals 244,775 244,775 + F Debit Page GJ8 Credit