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Question 3 [20 points] Please enter the following information, taken at month-end, in the trial balance by entering the letter (on the left) and amount (on the right) of each adjustment in the 'Adjustments' column, for the appropriate accounts. Then fill in the 'Adjusted Trial Balance' column with the balances of each account. a. The monthly depreciation on the furniture is $230. b. Bentley Inc. purchased equipment at the start of the month. The equipment cost $76,500 and is expected to have a residual value of $1,500 at the end of its five-year life. c. Of the rent paid to Bentley Inc. in advance, $2,000 has been earned. d. Interest of $440 on notes receivable is unrecorded and unpaid. e. $3,200 of the advertising paid for in advance has been published by the newspaper. f. Accrued salaries of $8,500 were not recorded at month-end. g. $7,000 of the $9,900 consulting fees paid to Bentley Inc. in advance has not yet been earned. h. Property taxes of $400 have accrued but are unrecorded. Adjusted Trial Balance Dr. Cr. Bentley Inc. Trial Balance December 31, 2014 Unadjusted Trial Balance Adjustments Account Dr. Cr. Dr. Cr. Accounts payable 400 Accumulated depreciation, equipment 28,900 Accumulated depreciation, furniture 15,200 Advertising expense 7,600 Cash 105,600 Consulting revenue earned 12,400 Depreciation expense, equipment 0 Depreciation expense, furniture 0 Equipment 76,500 Furniture 39,600 Interest earned 8,600 Interest receivable 0 Notes receivable 14,500 Prepaid advertising 8,800 Property taxes expense 4,000 Property taxes payable 0 Rent earned 6,600 Retained earnings 300 Salaries expense 5,700 Salaries payable 0 Share capital 176,900 Unearned consulting revenue 9,900 Unearned rent 3,500 Utilities expense 400 Totals 262,700 262,700