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ACME Restaurant recorded the following trial balance before adjustments as of December 31, 2014. Prepare an adjusted trial balance using the following adjusting statements 1. Equipment and furniture has a combine salvage value of $20,000 and an estimated useful life of 25 years. Use the straight-line method to calculate annual depreciation and record accordingly 2. Inventory at the end of the period revealed that the ending Inventory should be $48,000. 3. Insurance Expense was purchased on June 1, 2014 for coverage of 2 years. BEFORE ADJ Dr. $12,000 $70,000 $50,000 $31.000 ADJUSTMENTS ACCOUNTS Dr Cash o, o00 S,000 Furniture Accounts Receivable Notes Receivable Inventory Insurance Expense Utilities Expense $120,000 $24.000 $15,000 $43.500 Rent Expense Sales Accounts Payables Notes Payable $195,000 $155.000 $21,700 537,800 Accumulated Depreciation TOTAL $469.500 $469.500 Cos