Problem 4-1A Completing a work sheet L01 excel CHECK FIGURE: 3. Adjusted trial balance columns = $646,265 The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Silva Rentals Tital Balance.xlsx Silva Rentals March 33. 2020 Trial Balance 7 101 Cash Account 8110 Rent recevable Dr. $ 7,000 31.000 9124 Office supplies 2,250 10 141 Notes receivable, due 2023 46.000 11 161 Furniture 16.000 12 173 Building 216.000 13 183 Land 41.000 14 141 Patent 9.600 15 201 Accounts payable $13,750 16 252 Long term note payable 17 301 Stephen Siva, capital 175,000 40.250 18: 302 Stephen Swit 42.000 14 406 Rent revenue 328,800 20 620 Office salaries expense 52.000 21 633 Interest expense 5250 22 655 Advertising expense 14.600 23 673 Janitorial expense 41.000 24 690 tates expense 25 Total 34,100 $607.800 $607,800 Required 1. Enter the unadjusted trial balance onto a work sheet. 2. Using the following additional information, enter the adjustments into the work sheet (the Chart of Accounts in Appendix IV may be useful when additional accounts are required): a. It was determined that the balance in the Rent Receivable account at March 31 should be $36,000. b. A count of the office supplies showed $1.830 of the balance had been used. c. Annual depreciation on the building is $25,000 and $3,500 on the furniture. d. The two part-time office staff members each get paid $1,600 biweekly. The last biweekly pay period ended Friday, March 20. At March 31, six days' salary had accrued. 287 CHAPTER 4 Completing the Accounting Cycle and Classifying Accounts e. A review of the balance in Advertising Expense showed that $2,400 was for advertisements to appear in the April issue of Canadian Business magazine. f. Accrued utilities at March 31 totalled $2,620. March interest of $425 on the long-term note payable is unrecorded and unpaid as of March 31. 3. Complete the work sheet.