Q3. Consider the unadjusted trial balance of Pale Ale Ltd. at October 31, 2019, and the related year-end adjustment data. Pale Ale Inc. Trial Balance Account Cash Accounts receivable Prepaid rent Supplies Computers October 31, 2019 Accumulated depreciation Accounts payable Debit Credit $ 16,300 7,000 4,000 750 39,000 S 3,000 8,800 Salary payable Share capital 15,000 Retained earnings 24,150 Dividend 4,600 Advertising revenue 25,400 Salaries expense 4,400 Rent expense Utilities expense Depreciation expense Supplies expense Total Adjustment data: 300 $ 76,350 $ 76,350 a. Accrued advertising revenue at October 31, $2,900 wher 1019