Create an Adjusted Trial Balance using the Unadjusted trial balance from #1 and the Adjusting journal entries from #2. Do this by adding two columns to the right onto #1 above. You must use formulas for these two new columns - do NOT just type in numbers. Make sure you give column headings and major headings. You should end up with something that looks like the information given in Problem 2-5 in your textbook. Also remember to use the Company name and dates in the major heading. Remember to insert Excel formulas

Howarth Company's reporting year-end is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2021. Unadjusted Adjusted Account Title Debits Credits Debits Credits Cash 50,000 50,000 Accounts receivable 35,000 35,000 2,000 1,200 Prepaid rent Supplies 1,500 800 Inventory 60,000 60,000 Notes receivable 30,000 30,000 Interest receivable -0- 1,500 Office equipment 45,000 45,000 Accumulated depreciation 15,000 21,500 Accounts payable 34,000 34,000 Salaries payable -0- 6,200 Notes payable 50,000 50,000 Interest payable -0- 2,500 Deferred rent revenue 2,000 -0- Common stock 46,000 46,000 Retained earnings 20,000 20,000 Sales revenue 244,000 244,000 Rent revenue 4000 6000 Accumulated depreciation 15,000 21,500 Accounts payable 34,000 34,000 Salaries payable -0- 6,200 Notes payable 50,000 50,000 Interest payable -0- 2,500 Deferred rent revenue 2,000 -0- Common stock 46,000 46,000 Retained earnings 20,000 20,000 Sales revenue 244,000 244,000 Rent revenue 4,000 6,000 Interest revenue -0- 1,500 Cost of goods sold 126,000 126,000 Salaries and wages expense 45,000 51,200 Rent expense 11,000 11,800 Depreciation expense -0- 6,500 Supplies expense 1,100 1,800 Interest expense 5,400 7,900 Advertising expense 3,000 3,000 Totals 415,000 415,000 431,700 431,700