Determining Adjusting Entries, Posting to T Accounts, and Preparing an Adjusted Trial Balance P6. Brave Advisors Service's trial balance on December 31, 2014, is as follows. GENERAL LEDGER Adjusted trial balance: $121,792 16,500 8,250 2,662 1,320 9.240 Brave Advisors Service Trial Balance December 31, 2014 Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciation Office Equipment Accounts Payable Notes Payable Unearned Service Revenue B. Cooper, Capital B. Cooper, Withdrawals Service Revenue Salaries Expense Rent Expense Utilities Expense 1,540 5,940 11,000 2.970 24,002 22,000 72,600 49,400 4,400 4,280 118,052 118,052 The following information is also available: a. Ending inventory of office supplies, $264 b. Prepaid rent expired, $440 c. Depreciation of office equipment for the period, S660 d. Accrued interest expense at the end of the period, S550 e. Accrued salaries at the end of the period, $330 f. Service revenue still unearned at the end of the period, S1,166 5. Service revenue earned but unrecorded, $2,200 REQUIRED 1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense Office Equipment; and Interest Expense. Enter the balances shown on the trial balance. 2. Determine the adjusting entries and post them directly to the T accounts. 3. Prepare an adjusted trial balance. 4. ACCOUNTING CONNECTION Which financial statements do cach of the above adjustments affect? Which financial statement is not affected by the adjustments