Global Filter Corp is just finishing another year of operations. The company's unadjusted trial balance at July 31, 2023 is shown below. The following additional information is available at July 31 for the year just ended: a The Equipment was purchased in a previous year and will be sold for $4,250 after being used for five years. b. $6,400 of the consulting fees paid to Global Filter Corp. in advance has not yet been earned c $3,800 of the advertising paid for in advance has been published by the newspaper d Interest of $420 on notes receivable is unrecorded and unpaid e $870 of interest has accrued on a note payable and is unrecorded t. The estimated yearly depreciation on the furniture is $600. g The estimated yearly depreciation on the building is $600 h Unpaid and unrecorded salaries at year-end totalled $10,000 Use this information to prepare adjusting entries at July 31, 2023, based on the above Enter the adjustment letter as the description The dates must be entered in the format ddimmm Ge 15/Jan) Global Filler Corp Unadjusted Trial Balance Accounts Payable July 31, 2023 Date General Journal Account Explanation F Debt Page GJ Credit Debt Credit 2001 Accumulated Depreciation Building 3,100 Accumulated Depreciation, Equipment Accumulated Depreciation, Furniture Advertising Experise, 9,600 1,100 7,300 Building Share Captal Cash Consulting Revenue Eamed 34,500 135,550 82.900 7,100 Depreciation Expense Building. Depreciation Expense, Equipment Deprecation Expense, Fumiture, Equipment m 0. 20 250 743M