Management Group, Inc., adjusts and closes its books each month. The trial balance at March 31, 2017 before adjustments is as follows Debit Credit 26,650 30,000 3,750 8,400 72,000 Cash Supplies Prepaid Advertising Equipment Accumulated Depreciation 25,000 19,500 20,000 26,500 87,500 Equipment Unearned Consulting Fees Capital Stock. Retained Earnings Consulting Fees Earned Utilities Expense Rent Expense... 32,000 1,200 4.500 178,500 178,500 The following information relates to month-end adjustments a According to contracts, consulting fees received in advance that were earned in March total $13,000 b On January 1, 2017, the company paid in advance for 6 months' advertising in professional journals c At March 31, supplies on hand amount to S1,250 d The equipment has an original estimated useful life of 6 years Required 1. Prepare the required adjusting entries in the journal form. 2. After the proper adjusting entry is made, what is the balance in the Unearned Consulting Fees account at March 31? 3. After closing entries on March 31, how much is the Total Stockholders' Equity