* need to make adjustments to trial balance based on the additional information given and need the adjusted trial balance* *also need balance sheet based on adjusted trial balance*

Trial Balance

December 31, 2015

Debit Credit

Cash ................................................................................................. $ 5,900

Accounts Receivable......................................................................... 2,200

Supplies ......................................................................................... 1,800

Prepaid insurance ... 3,000

Prepaid advertising . 200

Equipment ......................................................................................... 15,000

Accumulated DepreciationEquipment............................................ $ 6,000

Accounts Payable.............................................................................. 3,800

Unearned Service Revenue.............................................................. 5,000

Common Stock.................................................................................. 8,000

Retained Earnings............................................................................. 7,400

Dividends ......................................................................................... 2,000

Service Revenue............................................................................... 5,900

Supplies Expense.............................................................................. 600

Insurance Expense . 600

Depreciation Expense....................................................................... 2,500

Rent Expense.................................................................................... 2,300 ______

$36,100 $36,100

The following additional information is provided:

The count of supplies at 12/31 shows $900 remaining. There are 3 clients that have not been billed for services performed totaling $3,500. The company received an advance on 12/1, recorded as unearned service revenue and 50% of the services have been performed. The monthly depreciation expense is $250 and has been recorded through November. The company bought an annual professional liability insurance policy for $3,600 on October 1. The company contacted an advertising firm and will begin airing radio ads in January 2016. The advertising will cost $200 per month. The contract was signed on December 28 and a $200 deposit was paid.