how do you do the adjusting entries based on the first chart given?

Inter-Trode Corp. Unadjusted Trial Balance September 30, 2014 Debit Credit Cash 177,287 Accounts Receivable 132,396 Prepaid Rent 7,200 Computers 22,800 Equipment 17,000 Accumulated Depreciation, Equipment 3,500 Accounts Payable. 99,300 Unearned Consulting Revenue 12,600 Share Capital 168,500 Dividends 2,640 Retained Earnings. 54,500 Consulting Revenue Earned 34,964 Salaries Expense 11,400 Insurance Expense.. 900 Food and Drinks Expense 241 Repair Expense 600 Utilities Expense 900 Totals 373,364 373,364 ***** . Part 4 [25 points) a) Prepare the appropriate adjusting entries on September 30, 2014. HINT: Where might you look to find information to prepare the adjusting entries? NOTE: The adjusting entries will be automatically posted to the general ledger when you click 'submit' and the correct adjusted general ledger balances will be available in the solution to Part 4 Page GJ5 Date Account Explanation F Debit General Journal Credit + + - + + b) What is the next step in the accounting cycle? O Analyze and journalize transactions O Post transactions O Prepare an unadjusted trial balance O Prepare a post-closing trial balance O Prepare an adjusted trial balance O Prepare financial statements This is the last step O Prepare closing entries