Q1. From the following trial balance and the adjustment, data prepare the adjusted trial balance.

Particulars	Dr. ($)	Cr. ($)
Cash	7,700
Accounts receivables	19,200
Prepaid Rent	2,400
Supplies	1,300
Equipment	19,900
Accumulated depreciation		4,300
Accounts Payable		3,600
Salary Payable
Unearned service revenue		2,600
Common stock		17,000
Retained earnings		22,500
Dividends	9,500
Service revenue		15,400
Salary expense	3,500
Rent expense
Depreciation expense
Advertising expense	1,900
Supplies expense
Total	65,400	65,400

Adjustment data at December 31^st is as follow:

1. Unearned service revenue still unearned $ 1,100
2. Prepaid rent still in force $ 500
3. Depreciation for the month $ 900
4. Supplies used during the month $ 600
5. Salary outstanding $ 1,100
6. Advertisement expenses outstanding $ 900