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. Furniture purchased at the start of the month for $19,500 is estimated to have a useful life of five years. After this time, the furniture will be sold for $1,500 b. Unrecorded and uncollected consulting fees at the end of the month were $3,500. c. Unpaid and unrecorded salaries at month-end totalled $7,000 d. $200 of the insurance policy purchased in advance has expired. e Of the $5,250 rent paid to ABC Inc. in advance, $4,750 has not yet been earned. 1. The monthly depreciation on the building is $380. g $5,500 of advertising ABC Inc, placed in the local newspaper is unrecorded and unpaid. h. Property taxes of $800 have accrued but are unrecorded. Adjusted Trial Balance Dr. Cr. December 31, 2014 Unadjusted Trial Balance Adjustments Dr. Cr. Dr. Cr, 750 0 11.700 18,600 14,400 39,200 83,150 700 Account Accounts payable Accounts receivable Accumulated depreciation, building Accumulated depreciation, furniture Advertising expense Advertising payable Building Cash Consulting revenue earned Depreciation expense, building Depreciation expense, furniture Equipment Furniture Insurance expense Prepaid insurance Property taxes expense Property taxes payable Rent earned Retained earnings Salaries expense Salaries payable Share capital Unearned rent Totals 0 0 750 19,500 3,600 4.800 6,200 0 13,300 400 2,600 123,500 5,250 174,200 174,200