How do you find the amount to adjust regarding the Utilities Expense?

Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31, 2015 follows along with information about selected accounts Debit $3,800 4,300 6,000 Account Names Credit Further Information Cash As reported on December 31 bank statement. Based on count, only $1,300 of supplies still exist. ies This amount was paid November 1 for rent through This represents the total amount of bills reived fo through December 15. Val estimates that the com of utility services through December 31 for which Prepaid Rent Accounts Payable $1,500 Salaries and Wages Payable0 0 2,000 900 Stylists have not yet been paid $150 for their work Income Tax Payable Common Stock Retained Earnin The company has paid last year's income taxes but r This amount was contributed for common stock in p This is the balance reported at the end of lastyear 75,800 Customers pay cash when they receive services. ervice Revenue Salaries and Wa Utilities Rent Expense This is the cost of stylist wages through December 3 This is the cost of utilities through December 15 29,100 12,200 20,000 4,800 0 Expense se This year's rent was $2,000 per month. This is the cost of supplies used through November The company has an average tax rate of 30%. ies ense Income Tax Expense Totals $80,200 $80,200