Problem 3-5A Journalizing and posting The trial balnce of Kaplan Printing at December 31, 2017, appears below. The data needed adjustments to T-accounts, for the month-end adjustments follow the trial balance. preparing and using the adjusted trial balance 3. Adjusted trial bal total 74,035 KAPLAN PRINTING Unadjusted Trial Balance December 31, 2017 S 5,400 18,600 4,500 1,200 19,200 Accounts receivable Prepaid rent Furniture and equipment re and equipment $ 5,760 Accounts payable Salaries payable Unearned printing revenue S. Kaplan, capital S. Kaplan, withdrawals Printing revenue Salaries expense Rent expense 2,400 23,140 6,000 12,500 Advertising expense Supplies expense 3,600 200 Total $71,200 $71,200 Adjustment data: a. Unearned printing revenue still remaining to be earned at December 31, $800 b. Prepaid rent still available at December 31, $2,000. c. Supplies used during the month, $450. d. Amortization for the month, $660. e. Accrued miscellaneous expense at December 31, $200 (credit Accounts Payable). f. Accrued salaries expense at December 31, $1,975 1. Open T-accounts for the accounts listed in the trial balance, inserting their December 31 unadjusted balances 2. Journalize the adjusting entries on December 31 and post them to the T-accounts. Identify the journal entries and posted amounts by their letter 3. Prepare the adjusted trial balance. 4. How will the company use the adjusted trial balance