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puif on the isath of the following month molvati 35A. Preparing adfusting ahd absequerat cah entries (annual)-accrued mereuet 104 siround on Manch 3 : xcried an Meich 31 wax collected on Apral 1 ben proviling the sevices but as of March 31 no cast hat been recrived On April 2. Digrtech collected de menve accrued on March 31 Poblem 3 ba Adjusting entries (anntial); adjusted trial balance L04,6. W(cel CHFCK noueE:2. Arfusted Thas Bwance, seber $572.520 - Well yearend follows: b. An investory shows that veaching rupplies costing 5450 ane on hand at the end of the year. c. The estimated annual depreclation on the equlpment is s8000 d. The esimated annial depateistion on the peofesoional tibrary as 54.500 . - The school offers ofleampus aervices for specife employer. On Nowmiber 1, the company agreed-to do accoume was credited. On October IS, the sechool agreed to teach a four mointh class for an individual for $1200 raition per moth pyable at the end the class. The services to date have been provided as agreed, but no paymernt has been receivod. The schools two eaplogecs are paid weekly. As of the end of the year, three diys wages have accrued at te rate of 5120 per day lor exch employe. be bulance in the Prepaid Rent account represents the rent for chree roonths Decernber, January, and ithury