Prepare an adjusted trial balance as of December 31, 2016.

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Cash Accounts Pavable Service Revenue Bal 15,000 2,600 Bal 5,000 Bal 900 Adj. (a) 900 Adj. (b) Bal 15,000 2,600 Bal 6,800 Bal Accounts Receivable Unearned Revenue Rent Expense Bal Adj. (a) Bal 2,500 900 3,400 2,700 Bal Bal 1,500 Adj. (b) 900 1,800 Bal Bal 1,500 Office Supplies Salaries Payable Utilities Expense Bal 0 Bal 800 Adj. (e) 800 Bal 550 Bal 250 100 Adj. (C) Bal 450 Bal 250