Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances). If an amount box does not require an entry, leave it blank.

Accounts Payable $11,200

Accounts Receivable 17,300

Administrative Expense 54,000

Cash 45,000

Common Stock 33,000

Prepaid Insurance 16,100

Service Revenue 88,200

Adjustments needed:

Salaries due to administrative employees, but unpaid at period end, $2,400.

Insurance still unexpired at end of the period, $12,500.