" Lale Cloud break Consulting nas me TONOwing mrormation at June, 2014: CLOUD BREAK CONSULTING Unadjusted Trial Balance Junc 30, 2014 Account Title Cash Accounts receivable Supplies Prepaid rent Land Building Accumulated depreciation-building Accounts payable Uncarncd service revenue Moc, capital Moe, drawing Service revenue Salary expense Debit Credit $131,000 104,000 4,000 27,000 45,000 300,000 $ 700 ,000 40,000 102,000 7,000 450,000 255,000 25,000 8,000 $906,000 $906,000 Rent expense Miscellaneous expense Total Cloud Break must make adjusting entries for the following items: a. Supplies on hand at year-end, $1,000. b. Nine months of rent ($27,000) were paid in advance on April 1, 2014. C. Depreciation expense on the building of $12,000 has not been recorded. d. Employees work Monday through Friday. The weekly payroll is $5,000 and is paid every Friday, June 30, 2014, is a Monday. e. Service revenue of $15,000 must be accrued. f. Cloud Break received $40,000 in advance for consulting services to be pro- vided evenly from January 1, 2014, through August 31, 2014. None of the revenue from this client has been recorded