ID: A 3. Part 1 Use the following unadjusted trial balance to prepare adjusting entries, given the additional information below it. Assume financial statements are prepared quarterly. Omit explanations. Crivelli Financial Services Trial Balance September 30, 2010 $ 20,000 6, Cash Accounts Receivable Office Supplies Prepaid Rent Office Furniture Accumulated Depreciation-Office Furniture Accounts Payable Unearned Revenue Common Stock Consulting Revenue Salaries Expense Insurance Expense 9,600 S 400 14,800 2,000 20,400 12,000 a. Of the revenue received in advance, 60 percent remained unearned on September 30. b. Record depreciation for the quarter on the office furniture, $480. c. Salaries earned, but unpaid, totaled $1,520. d. The Prepaid Rent applies to the six months beginning July 1, 2010. e. Office supplies on hand totaled $300 at the end of the quarter. Part 2 Indicate in the space provided below if the the adjusting entry is a deferral (D) or an accrual (A). b. C. d