Deborah Consultants had the following balances before passing adjusting entries in the books on December 31, 2015.

Cash $6,000 Deborah, Withdrawals $3,000

Accounts Receivable 2,000 Service Revenue 10,600

Office Supplies 1,800 Salaries Expense 4,000

Equipment 15,000 Rent Expense 800

Accumulated Depreciation Depreciation Expense

Equipment 9,000 Equipment 1,500

Deborah, Capital 15,000 Supplies Expense 500

Prepare the adjusted trial balance after considering these adjustments

a. Office Supplies used, $800. Assume the office supplies were initially recorded as an asset.

b. Accrued salaries on December 31, $600.

c. Revenue accrued but not recorded, $200.