Exercise 2: Scoop Consulting Service's trial balance on December 31, 2014, is as follows. 19,250 7,360 2,861 1,820 9,240 2,140 Scoop Consulting 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 A. Chase, Capital A. Chase, Withdrawals Service Revenue Salaries Expense Rent Expense Utilities Expense 5,940 11,000 4,120 24,111 22,000 76,200 51,300 5,400 4,280 123,511 123,511 The following information is also available: a. Prepaid rent expired, $ 820 a. Office supplies on hand, $700 c. Accrued interest expense (8% per year) of note payable at the end of the period d. Service revenue still uneared at the end of the period, $1,800 e. Accrued salaries at the end of the period, $830 f. Service revenue earned but unrecorded, $3,500 Required: 1. Record transactions in General Journal 2. Post the transactions to General Ledgers 3. Prepare Adjusted Trial Balance for December, 2014 4. Prepare Income Statement, Statement of Retained Earning and Statement of Financial Position