Exercise 3-16 The adjusted trial balacebelow of Smith Advisory Services is incomplete. Enter the adjust- ment amounts directly in the adjustment columns of the text. Service Revenue is the only account affected by more than one adjustment. usting the accounts 34 Adjustments toal $24,700 Excel Spreadsheet Template SMITH ADVISORY SERVICES Preparation of Adjusted Trial Balance May 31, 2014 Unadjusted Adjusted Trial Balance Debit Credit 27,000 62,600 6,400 Adjustments Account Title Cash Accounts receivable Supplies Office furniture Trial Balance Debit Credit Debit Credit 27,000 57,000 160,000 160,000 108,000 112,000 7,000 Salaries payable Unearned revenue 12,500 A. Smith, capital A. Smith, 141,000 141,000 65,000 withdrawals Service revenue Salaries expense Rent expense 108,000 120,100 31,500 1,500 18,000 Supplies expense 1,600 386,100 386,100 369,500 369,500