Management Group, Inc. adjusts and closes its books each month. The trial balance at March 31, 2011 before adjustments is as follows Debit Credit 26,650 Accounts Receivable.. Supplies Prepaid Adve 30,000 3,750 8,400 72,000 qup Accumulated Depreciation: 25,000 19,500 20,000 26,500 87,500 Equipment Uneamed Consulting Fees Capital Stock. Retained Eamings.. Consulting Fees Eamed Salaries Expense Utilities Expens... Rent Expense 32,000 1,200 178,500 178,500 The following infomation relates to month-end adjustments a According to contracts, consulting fees received in advance that were eamed in March total $13,000 b. On January 1, 2011, the company paid in advance for 6 months' advertising in professional joumals. s At March 31, supplies on hand amoumt to $1,250 d The equipment has an ongnal estimated useful life of6 years. Required: 1 Prepare the required adjusting entries m journal form. 2. After the proper adjusting entry is made, whatis the balance in the Uneamed Consulting Fees account at March 31