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. $700 of the advertising paid for in advance has been published by the newspaper. b. Consulting work performed but unrecorded at the end of the month totalled $2,250. C. $250 of the rent paid to Holden Corp. in advance has been earned. d. The estimated monthly depreciation on the furniture is $330. e. Holden Corp. purchased equipment at the start of the month. The equipment cost $21,000 and is expected to be worthless at the end of its five-year life. f. Wages of $4,500 have been earned by Holden Corp.'s employees but have not yet been paid. g. $50 of the insurance policy purchased in advance has expired. h. $300 of property taxes have accrued and are unrecorded. Adjusted Trial Balance Dr. Cr. Adjustments Dr. Cr. Account Accounts payable Accounts receivable Accumulated depreciation, equipment Accumulated depreciation, furniture Advertising expense Cash Consulting revenue earned Depreciation expense, equipment Depreciation expense, furniture Equipment Furniture Insurance expense Prepaid advertising Prepaid insurance Property taxes expense, Property taxes payable Rent earned Retained earnings Salaries expense. Salaries payable Share capital Supplies Unearned rent Totals Holden Corp Trial Balance December 31, 2014 Unadjusted Trial Balance Dr. Cr. 100 0 13,400 24,900 12,800 87 230 6,700 0 0 21,000 30,700 8,500 9,800 600 1,000 0 6,600 280 14,300 0 127,300 100 6,750 186,030 186,030