Jacki Lopez started JVL Consulting on January 1, 2014. The following are the account balances at the end of the first month of business, before adjusting entries were recorded:

Accounts Payable	$300
Accounts Receivable	800
Cash	6,500
Consulting Revenue	6,000
Equipment	7,000
Jacki Lopez, Capital	15,000
Jacki Lopez, Drawing	2,000
Prepaid Rent	4,000
Supplies	1,000

Adjustment data:

Supplies on hand at the end of the month: $300

Unbilled Consulting Revenue: $850

Rent expense for the month: $2,000

Depreciation on equipment: $150

1. Prepare the adjusting entries in general journal form. You will need to add accounts that do not appear on the trial balance before adjustments. 2. Prepare the adjusted trial balance