Problem 4-2A The unadjusted trial balance of sSilber Insurance Agency at August 31, 2017, appears below: SILBER INSURANCE AGENCY Unadjusted Trial Balance August 31, 2017 110 Cash 120 Accounts receivable 130 Prepaid rent 140 Supplies 150 Furniture 151 Accumulated amortization-furniture 170 Building 171 Accumulated amortization-building 180 Land 210 Accounts payable 220 Salaries payable 230 Unearned commission revenue 300 C. Silber, capital 330 C. Silber, withdrawals 400 Commission revenue 510 Salaries expense 520 Rent expense 530 Utilities expense 540 Amortization expense-furniture 550 Amortization expense-building 560 Advertising expense 570 Supplies expense Total $142,800 7,740 5,400 92,100 76,800 161,600 25,440 53,400 449,400 80,000 421,520 28,800 6,600 2,460 163,800 0 3,900 $902 560 Adjustment data for month-end adjustments a. Commission revenue received in advance that had not been earned at August 31, $40,500. b. Rent sill prepaid at August 31, 52.300. (Hint: Calculate the amount of rent that was used up.) c. Supplies used during the month, $2,040 d. Amortization on furniture for the month, $2,220. e. Amortization on building for the month, $2,780. f. Accrue salary expense at August 31 in the amount of $2,760. Required 1. Open ledger accounts for the accounts listed in the trial balance and insert their August 31 unadjusted balances. Also open the Income Summary account (account #340). Date the balances of the following accounts as of August 1: Prepaid Rent, Supplies, Furniture. Accumulated Amortization-Furniture, Building Accumulated Amortization- Building, Unearned Commission Revenue, and C.Silber, Capital