On July 31, 20X1. after one month of operation, the general ledger of Dakota Consulting contained the following accounts and balances. The firm adjusts losses from uncollectible accounts only at the end of the fiscal year. Monthly adjustments are listed below. BALANCE $ 15,085 Or. 10,300 Dr. 315 Cr. 840 Dr. 8,700 Dr. 810 Dr. 16,000 Dr. ACCOUNTS Cash Accounts Receivable Allowance for Doubtful Accounts Supplies Prepaid Rent Prepaid Interest Office Equipment Accumulated Depreciation Office Equipment Notes Payable Accounts Payable Interest Payable Unearned Income Kay Dakota, Capital Kay Dakota, Drawing Fees Income Salaries Expense Supplies Experise Rent Expense Depreciation Expense-office Equipment Interest Expense 28,000 Cr. 990 Cr. 700 Cr. 19,170 Cr. 4,500 Dr. 18,400 Cr. 11,240 Dr. Adjustments: (a) On July 31, an inventory of the supplies showed that itens costing $630 were on hand, (b) on July 1, the firm paid $8,700 in advance for 6 months rent. (c) On July 1, the firm paid $810 interest in advance on a 3-month note that it issued to the bank. (d) on July 2, the firm purchased office equipment for $16,000. The office equipment is expected to have a useful life of 5 years and a salvage value of $1,000 (e) on July 1, the firm issued a 3-month, 8 percent note for $7,800. (f) During July, the firm received $700 from customers in advance of providing services. An analyze of the firm's records shows that the full amount applies to services provided in July. DAKOTA CONSULTING Worksheet Month Ended July 31, 20X1 Trial Balance Adjustments Debit Credit Debit Credit Account Name Adjusted Trial Balance Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Supplies Prepaid Rent Prepaid Interest Office Equipment Accumulated Depreciation Office Equipment Notes Payable Accounts Payable Interest Payable Unearned Income Kay Dakota, Capital Kay Dakota, Drawing Fees Income Salaries Expense Supplies Expense Rent Expense Depreciation Expense-Office Equipment Interest Expense-Prepaid Interest Expired interest Expense-Notes Payable Totals 0 $ $ 0 $ 0 $ 0 S 0 $