If these are the starting balances:

Account Number	Account Name	Debit	Credit
100	Cash	28,000
120	Accounts Receivable	50,000
130	Prepaid Advertising	8,000
140	Supplies	6,000
180	Equipment	102,000
181	Accumulated Depreciation		12,000
200	Accounts Payable		77,000
205	Unearned Revenue
250	Long-term Notes Payable		14,000
300	Common Stock		58,000
310	Retained Earnings		33,000
350	Dividends
400	Service Revenue
501	Salaries Expense
502	Rent Expense
503	Depreciation Expense
504	Supplies Expense
505	Advertising Expense
	Total	194,000	194,000

what would an unadjusted trial balance look like after the following entries? (the total amount should be $241,000)

Entry # Date Description 1 Jan 2 Paid January rent of $4,000.

2 Jan 4 Performed $28,000 services on account.

3 Jan 6 Paid $8,000 of current month salaries.

4 Jan 9 Purchased supplies for $3,000 on account. (use Supplies asset account)

5 Jan 11 Collected $16,000 from customers on account.

6 Jan 13 Purchased equipment for $12,000 using a long-term note payable.

7 Jan 16 Issued $7,500 of common stock.

8 Jan 19 Paid $2,000 of dividends.

9 Jan 25 Paid $2,500 of accounts payable.

10 Jan 28 Paid $1,000 of long-term note.

After that would what an adjusted trial balances and adjusting journal entries look like with the following changes? (final balance should be 247,000)

a) There were $5,000 of services performed which were not yet invoiced to customers.

b) 75% of the prepaid advertising has now been used.

c) There are $5,000 of supplies still on hand.

d) We need to depreciate $1,000 of Equipment.

e) We never performed $3,000 of services that we recorded as revenue. This is different from textbook. You need to remove it from revenue and put it in unearned revenue.