Interpreting unadjusted and adjusted trial balances A six-column table for Yan Consulting Company follows on next slide. The first two columns contain the unadjusted trial balance for the company as of December 31, 2017, and the last two columns contain the adjusted trial balance as of the same date. Required Analysis Component Analyze the differences between the unadjusted and adjusted trial balances to determine the eight adjustments that likely were made. Show the results of your analysis by inserting these adjustment amounts in the table's two middle columns. Label each adjustment with a letter through h and-prvide a short description of each. Preparation Component Use the information in the adjusted trial balance to prepare Yan Consulting Company statement of retained earnings for the year ended December 31, 2017 Retained earnings at December 31, 2016, was $76,200, and the current-year dividends were $20,000. Prepare a classified balance sheet as of December 31, 2017. Unadjusted Trial Balance Adjusted Trial Balance Adjustmonts $ 45,000 $ 45,000 Cash Accounts receivable 60,000 66,660 Office supplies Prepaid insurance 40,000 17,000 3,600 8,200 Office equipment Accumulated depreciation- Office equip. 120,000 120,000 s 20,000 $30,000 Accounts payable 26,000 32,000 Interest payable Salaries payable 2.150 16,000 Unearned consulting fees Long-torm notos payable 40,000 27,800 75,000 75,000 Common stock.. Retained earnings 4,000 4,000 76,200 76,200 Dividends 20,000 20,000 Consulting foes earned Depreciation expense- Office equip. 234,600 253,460 10,000 Salaries expense 112,000 128,000 Interest expense 8,600 10,750 Insurance expense Rent expense Office supplios expense 4,600 20,000 20,000 23,000 Advertising expense 42,000 48,000 Totals.. $475,800 $516,610 $475,800 $516,610