Problem 3-12A Preparation of financial statements LO6, 7 Arrow Hospitality prepares adjustments monthly and showed the following at September 30, 2020. ARROW HOSPITALITY Trial Balances September 30, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Cr. Dr. cr. Dr. Account Dr.. Cash 3 6,400 Accounts receivable. 11,600 Repair supplies 2,400 Prepaid rent 14,400 28,320 Office furniture Accounts payable, Notes payable Eli Arrow, capital Eli Arrow, withdrawals Hospitality revenues Salaries expense Wages expense Totals 8,400 23,200 68,278 5,400 132,000 146,000 17,358 $ 231,878 $231,878 Additional information available for the month ended September 30, 2020 a. Interest of $174 had accrued on the notes payable for the month of September b. The office furniture was acquired on September 1, 2020, and has an estimated four-year life. The furniture will be sold for about