e. Accrued interest expense, $2,080 f. Of the $63,360 balance of Unearned Service Revenue, $29,820 was ear Age 3. Usi during July nearned Service Revenue, $29,820 wa g Accrued advertising expense, $2,60 (credit Accounts Payable) h. The company performed $9,600 of services for a client and has not yet been pa yintte Donet Roting's workshet for luly Ildentity each adjutin entry Excel Spreadsheet Problem 4-2A orksheets and closing entries The unadjusted trial balance of Silber Insurance Agency at August 31, 2017, appears below SILBER INSURANCE AGENCY Unadjusted Trial Balance August 31, 2017 3. Net income $148 500 $142,800 83,360 7,740 5,400 92,100 110 Cash 120 Accounts receivable 130 Prepaid rent 140 Supplies 150 Furniture 151 Accumulated amortization-furniture $ 76,800 170 Building 449,400 171 Accumulated amortization-building 161,600 180 Land 80,000 25,440 210 Accounts payable 220 Salaries payable 53,400 421,520 230 Unearned commission revenue 300 C. Silber, capital 330 C. Silber withdrawals 400 Commission revenue 28,800 163,800 510 Salaries expense 520 Rent expense 530 Utilities expense 540 Amortization expense--furniture 550 Amortization expense-building 6,600 0 2,460 0 0 3,900 560 Advertising expense 570 Supplies expense Total $902,560 $902,560 Adjustment data for month-end adjustments: a. Commission revenue received in advance that had not been earned at August 31, $40,500 b. Rent sill repaid at August 31, $2,300. (Hint:Calculate the amount of rent that was used c. Supplies used during the month, $2,040 d. Amortization on furniture for the month, $2,220. e. Amortization on building for the month, $2,780. f. Accrue salary expense at August 31 in the amount of $2,760. Required 1. Open ledger accounts for the accounts listed in the trial balance and insert their August 31 unadjusted balances. Also open the Income Summary account (account #340). Date the balances of the following accounts as of August 1: Prepaid Rent, Supplies, Furniture Accumulated Amortization-Furniture, Building, Accumulated Amortization- Building, Unearned Commission Revenue, and C. Silber, Capital. e Basic Structure of Accounting