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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. 5100 of property taxes have accrued and are unrecorded. The monthly depreciation on the equipment is $210. $900 of the insurance policy purchased in advance has expired. Segura Corporation purchased furniture for $18,000 at the start of the month. The furniture cost $18,000 and is expected to be worthless at the end of its five-year life. $4,000 of the consulting fees paid to Segura Corporation in advance has been earned. nterest of $270 on notes receivable is unrecorded and unpaid. $7,500 of advertising Segura Corporation placed in the local newspaper is unrecorded and unpaid. A building Segura Corporation owns is rented out for $1,250 each month. The current month's rent has not been received by month-end. A building Segura Corporation owns is rented out for 51 250 each month. The current month's rent Segura Corporation Trial Balance December 31, 2014 Unadjusted Adjusted Trial Trial Balance Adjustments Balance Account Dr. Cr Dr. Cr. Dr C Accounts payable 400 Accumulated depreciation, equipment 5.700 Accumulated depreciation, furniture 3,400 Advertising expense 11,100 Advertising payable 0 Cash 50,190 Consulting revenue eamed 2,200 Depreciation expense, equipment Depreciation expense, furniture 0 Equipment 35,300 Furniture 18,000 Insurance expense 5 200 Interest earned 4,000 Interest receivable 0 Notes receivable 13,000 Prepaid insurance 21.600 Property taxes expense 13.900 Property taxes payable 0 Rent earned 13,800 Rent receivable 0 Retained earnings 390 Share capital 132.500 Supplies 400 Unearned consulting revenue 6,300 Totals 168,690 168,690 oo