Q1. Roman Patel began his consulting practice immediately after earning his MBA. Several clients paid him retainers (payment in advance) for future services. Other clients paid when service was provided. After one year, the firm had the following trial balance: Roman Patel Consultant Trial Balance December 31, 20X3 Cash $4,250 Accounts Receivable $3,709 Office Supplies $1,382 Office Equipment $6,755 Accounts Payable Unearned Retainers Roman Patel, Capital Roman Patel, Withdrawals $6,000 Consulting Fees Rent Expense $1,800 Utilities Expense $717 Wages Expense $9,858 $34,471 $1,296 $5,000 $10,000 $18,175 $34,471 1. Journalize the adjusting entries using the following information: a. Inventory of unused supplies, $58. b. Estimated depreciation on office equipment, $600. c. Services rendered during the month but not yet billed, $725. d. Services rendered to clients who paid in advance that should be applied against unearned retainers, $3,150. e. Wages earned by employees, but not yet paid, $120. 2. Post the entries to T accounts (do not forget to take into account the balances from the Trial Balance)