LO3 LO4 Determining Adjusting Entries, Posting to T Accounts, and Preparing an Adjusted Trial Balance P 3. The trial balance for Prima Consultants Company on December 31, 2010, appears below. The following information is also available: a. Ending inventory of office supplies, $97 b. Prepaid rent expired, $500 c. Depreciation of office equipment for the period, $720 d. Interest accrued on the note payable, $600 e. Salaries accrued at the end of the period, $230 f. Service revenue still unearned at the end of the period, $1,410 g. Service revenue earned but not billed, $915 Required 1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense