Please enter the following information, taken at year-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. Of the consulting fees Barton Corporation received in advance, $1,600 has been earned. A review of the $11,000 unadjusted balance in the prepaid insurance account shows a remaining balance of $6,000 at the end of the year. Equipment purchased in a previous year for $40,375 will be sold after five years for $3,875. Interest of $930 on notes receivable is unrecorded and unpaid. Property taxes of $4,700 have accrued but are unrecorded. The estimated yearly depreciation on the building is $700. Interest of $2,350 has accrued on a bank loan and is unrecorded. A building Barton Corporation owns is rented out for $1,500 each month. The current month's rent has not been received by year-end.

Adjusted Trial Balance Dr. Cr. 1,100 Barton Corporation Trial Balance December 31, 2014 Unadjusted Trial Balance Adjustments Dr Cr. Dr Cr. 150 12,500 700 9,600 37,800 73,610 4,600 0 0 40,375 6.100 4,900 12,000 0 Account Accounts payable Accumulated depreciation, building Accumulated depreciation, equipment Building Cash Consulting revenue earned Depreciation expense, building Depreciation expense, equipment Equipment Insurance expense Interest earned Interest expense Interest payable Interest receivable Notes receivable Prepaid insurance Property taxes expense Property taxes payable Rent earned Rent receivable Retained earnings Share capital Short-term notes payable Unearned consulting revenue Utilities expense Totals 73.610 0 12,000 11.000 7,100 0 7.500 410 142,375 13,000 5,100 150 200,135 200,135 OOO - ASUS VIVOBC M esc 0 O1 & *