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.

1. Wages of $10,000 have been earned by Stake Technology Inc.'s employees but have not yet been paid.
2. The estimated yearly depreciation on the building is $100.
3. Stake Technology Inc. purchased equipment in a previous year for $12,500 and expects to scrap this equipment after four years due to technological obsolescence.
4. Of the $5,750 rent paid to Stake Technology Inc. in advance, $4,000 has not yet been earned.
5. A review of the $18,000 unadjusted balance in the prepaid insurance account shows a remaining balance of $15,400 at the end of the year.
6. Unrecorded and uncollected consulting fees at the end of the year were $10,000.
7. Property taxes of $1,400 have accrued but are unrecorded.
8. A review of the $14,500 unadjusted balance in the prepaid rent account shows a remaining balance of $10,500 at the end of the year.

Adjusted Trial Balance Dr. Cr. Account Accounts payable Accounts receivable Accumulated depreciation, building. Accumulated depreciation, equipment Building Cash_ Consulting revenue earned Depreciation expense, building. Depreciation expense, equipment Equipment Insurance expense Prepaid insurance Prepaid rent Property taxes expense Property taxes payable Rent earned Stake Technology Inc. Trial Balance December 31, 2014 Unadjusted Trial Balance Adjustments Dr. Cr Dr. Cr. 100 0 7,900 7,300 34,900 25,910 2,400 0 0 12,500 14,500 18,000 14,500 2,300 3,600 RIVE Adjusted Trial Balance Dr. Cr Account Accounts payable Accounts receivable Accumulated depreciation, building, Accumulated depreciation, equipment Building Cash Consulting revenue earned Depreciation expense, building Depreciation expense, equipment Equipment Insurance expense Prepaid insurance Prepaid rent Property taxes expense Property taxes payable Rent earned Rent expense Retained earnings Salaries expense Salaries payable Share capital Supplies Unearned rent Totals December 31, 2014 Unadjusted Trial Balance Adjustments Dr. Cr Dr. Cr. 100 0 7,900 7,300 34,900 25,910 2,400 0 0 12,500 14,500 18,000 14,500 2,300 0 3,600 3,600 460 1,600 0 100,400 100 5,750 127.910 127 910