please answer part 5. It is 20 points and the first photo is what i could figure out myself and it was graded as 7/20. please help

a) Prepare an adjusted trial balance at December 31, 2014. HINT. Where would you look to find the information needed to prepare the adjusted trial balance? in Technologies Aduated Trial Balance December 31, 2014 Debit Cred Cash 200,420 Accounts Receivable 57.736 Prepaid Rent 9.500 Computers 21,600 Accumulated Depreciation Equipment 21.600 Machinery 20.500 Accumulated Depreciation, Machinery 3.450 Accounts Payable 66,300 Salaries Payable 14.250 Uneamed Consulting Revenue 31.772 Share Capital 122.500 Dividends 4.320 Retained Earnings 85,500 Consulting Revenue Eamed 42.772 Depreciation Expense Machinery Depreciation Expense, Equipment Salaries Expense 14.250 Rent Expense Advertising Expense 700 Food and Drinks Expense 146 Repair Expense 800 Utilities Expense 500 Totals Note that any incorrect entries are highlighted red, but there may also be some entries missing 000 SunBlush Technologies Inc is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. SunBlush Technologies Inc. showed the following alphabetized post-closing trial balance at November 30, 2014 Acom Balance Accounts payable 44.000 Accounts receivable 37,000 Accumulated depreciation, machinery 2.500 Cash 157,000 Machinery 20.500 Retained earning 35,500 Share capital 82.500 Note: There were 5,000 shares issued and outstanding on November 30, 2014 Depreciation on the machinery is $950 per month . SunBlush Technologies Inc.'s salaries expense is a total of 5750 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays) Page 1 Debit Credit 40,000 40,000 Page 2 F Dobi Credit 8,880 8.880 9,600 800 9,600 800 General Journal Dato Account/Explanation 1/Dec Cash Share Capital Issued shares 1/Dec Prepaid Rent Cash Prepaid for rent 1/Dec/Cash Unearned Consulting Revenue Received payment for consulting in advance 4/Dec Food and Drinks Expense Cash Paid for dinner with client 5/Dec Computers Accounts Payable Received computers 11.000 General Journal Date AccountExplanation 5/Dec Accounts Receivable Consulting Revenue Earned Earned consulting revenue 5/Dec Repair Expense Cash Paid for repairs to machinery 15/Dec Accounts Receivable Consulting Revenue Earned Earned consulting revenue 16/Dec Cash Accounts Receivable Received customer payment 17/Dec Cash Consulting Revenue Earned Earned and received consulting 21,888 11,000 21,888 21,888 86 21,888 86 148 21,600 148 21,600 revenue General Journal Date Account/Explanation 31/Dec Accounts Payable Cash Paid bill for utilities expense 31/Dec Dividends Cash Dividends Page 44 F Debit Credit 500 500 4,320 4,320 General Journal Page 3 Date Account Explanation Dobi Credit 23/Dec Advertising Expense 700 Accounts Payable 700 Received bill for advertising expense 25/Dec Utilities Expense 500 Accounts Payable 500 Received bil for utilities expense 25/Dec Salaries Expense 14,250 Cash 14.250 Paid cash for salaries 26/Dec Food and Drinks Expense 60 Cash 60 Pald for dinner with client 28/Dec Accounts Receivable 11,856 Consulting Revenue Earned 11,856 Earned consulting revenue No journal entry was required for each of the following: Placed order for computers (Purchase Order 6431) Hired new employee (Inter-Office Memo 2) Sent reminder notice (Customer Statement for AlfaCo) Part 5 [20 points) a) Prepare an adjusted trial balance at December 31, 2014 HINT. Where would you look to find the information needed to prepare the adjusted trial balance? Sunblush Technologien Inc. Adjusted Trial Balance December 31, 2014 Debit Credit Totals a) Prepare an adjusted trial balance at December 31, 2014. HINT. Where would you look to find the information needed to prepare the adjusted trial balance? in Technologies Aduated Trial Balance December 31, 2014 Debit Cred Cash 200,420 Accounts Receivable 57.736 Prepaid Rent 9.500 Computers 21,600 Accumulated Depreciation Equipment 21.600 Machinery 20.500 Accumulated Depreciation, Machinery 3.450 Accounts Payable 66,300 Salaries Payable 14.250 Uneamed Consulting Revenue 31.772 Share Capital 122.500 Dividends 4.320 Retained Earnings 85,500 Consulting Revenue Eamed 42.772 Depreciation Expense Machinery Depreciation Expense, Equipment Salaries Expense 14.250 Rent Expense Advertising Expense 700 Food and Drinks Expense 146 Repair Expense 800 Utilities Expense 500 Totals Note that any incorrect entries are highlighted red, but there may also be some entries missing 000 SunBlush Technologies Inc is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. SunBlush Technologies Inc. showed the following alphabetized post-closing trial balance at November 30, 2014 Acom Balance Accounts payable 44.000 Accounts receivable 37,000 Accumulated depreciation, machinery 2.500 Cash 157,000 Machinery 20.500 Retained earning 35,500 Share capital 82.500 Note: There were 5,000 shares issued and outstanding on November 30, 2014 Depreciation on the machinery is $950 per month . SunBlush Technologies Inc.'s salaries expense is a total of 5750 per day for each work day (Monday-Friday) in the month (for simplicity, please ignore all statutory holidays) Page 1 Debit Credit 40,000 40,000 Page 2 F Dobi Credit 8,880 8.880 9,600 800 9,600 800 General Journal Dato Account/Explanation 1/Dec Cash Share Capital Issued shares 1/Dec Prepaid Rent Cash Prepaid for rent 1/Dec/Cash Unearned Consulting Revenue Received payment for consulting in advance 4/Dec Food and Drinks Expense Cash Paid for dinner with client 5/Dec Computers Accounts Payable Received computers 11.000 General Journal Date AccountExplanation 5/Dec Accounts Receivable Consulting Revenue Earned Earned consulting revenue 5/Dec Repair Expense Cash Paid for repairs to machinery 15/Dec Accounts Receivable Consulting Revenue Earned Earned consulting revenue 16/Dec Cash Accounts Receivable Received customer payment 17/Dec Cash Consulting Revenue Earned Earned and received consulting 21,888 11,000 21,888 21,888 86 21,888 86 148 21,600 148 21,600 revenue General Journal Date Account/Explanation 31/Dec Accounts Payable Cash Paid bill for utilities expense 31/Dec Dividends Cash Dividends Page 44 F Debit Credit 500 500 4,320 4,320 General Journal Page 3 Date Account Explanation Dobi Credit 23/Dec Advertising Expense 700 Accounts Payable 700 Received bill for advertising expense 25/Dec Utilities Expense 500 Accounts Payable 500 Received bil for utilities expense 25/Dec Salaries Expense 14,250 Cash 14.250 Paid cash for salaries 26/Dec Food and Drinks Expense 60 Cash 60 Pald for dinner with client 28/Dec Accounts Receivable 11,856 Consulting Revenue Earned 11,856 Earned consulting revenue No journal entry was required for each of the following: Placed order for computers (Purchase Order 6431) Hired new employee (Inter-Office Memo 2) Sent reminder notice (Customer Statement for AlfaCo) Part 5 [20 points) a) Prepare an adjusted trial balance at December 31, 2014 HINT. Where would you look to find the information needed to prepare the adjusted trial balance? Sunblush Technologien Inc. Adjusted Trial Balance December 31, 2014 Debit Credit Totals