Main task

Powerjob Inc. provides employment consulting services. The company adjusts its accounts monthly but performs closing entries annually on December $31.$ The firm's unadjusted trial balance dated December $31,2022$ is shown below.

Other data:

Accrued but unrecorded and uncollected consulting fee earned at December $31$ totals: $$22500.$

The company determined that $$15000$ of previously unearned consulting fees had been earned at December $31.$

Office supplies on hand at December $31$ total $$310$

The company purchased all of its equipment when it first began business. At that time, the estimated useful life of the equipment was six years.

The company prepaid its nine$-$month rent agreement on June $1,2022.$

The company prepaid its six$-$month insurance policy on December $1,2022$

Accrued but unpaid salaries total $$11500$ at December $31,2022.$

On September $1,2022,$ the company borrowed $$60000$ by signing an eight$-$month, $4$ percent note payable. The entire amount, plus interest, is due March $31,2023.$

PowerJob Inc.

UNADJUSTED TRIAL BALANCE

DECEMBER $31,2022$

$\backslash$table$[[$Salaries expense,,$$330000$