Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances).

Accounts payable	$11,700
Accounts receivable	17,100
Administrative expense	54,800
Cash	44,800
Common stock	30,000
Prepaid insurance	16,000
Service revenue	91,000

Adjustments needed:

• Salaries due to administrative employees, but unpaid at period end, $2,000
• Insurance still unexpired at end of the period, $12,000