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. Of the consulting fees Global Filter Corp. received in advance, $2,500 has been earned. b. The estimated monthly depreciation on the equipment is $380. C. $600 of the rent paid in advance has expired. d. Global Filter Corp.rents part of its building for a monthly fee of $2,000. The rent for the month just past has not been received. e. Buildings purchased at the start of the month for $27,000 are estimated to have a useful life of five years. After this time, the buildings will be sold for $12,000. f. Accrued salaries of $3,500 were not recorded at month-end. g. $2,050 of the advertising paid for in advance has been published by the newspaper. h. A review of the $1,700 unadjusted balance in the supplies account shows a balance on hand at the end of the month of $1,550. Adjusted Trial Balance Dr. Cr. Adjustments Dr. Cr. Global Filter Corp. Trial Balance December 31, 2014 Unadjusted Trial Balance Account Dr. Cr. Accounts payable 100 Accumulated depreciation, building.. 14,000 Accumulated depreciation, equipment 35,000 Advertising expense. 100 Building. 27,000 Cash, 87,240 Consulting revenue earned 8,100 Depreciation expense, building. 0 Depreciation expense, equipment 0 Equipment 41,700 Prepaid advertising. 4,800 Prepaid rent 7,200 Rent earned 7,600 Rent expense 8,500 Rent receivable 0 Retained earnings 340 Salaries expense. 4,300 Salaries payable 0 Share capital 122.900 Supplies 1,700 Supplies expense 13,300 Unearned consulting revenue 7,900 Utilities expense 100 Totals 195,940 195,940