Reed Geophysical Company adjusts and closes its accounts at the end of the calendar year. At December 31,20-1

Reed Geographic Company

Trial Balance

Cash

12540

Prepaid Rent

3300

Prepaid dues and subscription

960

Supplies

1300

Equipment

20000

AccumulatedDepreciation Equipment

1200

Bank loan (1 year loan)

5000

Unearned consulting fees

35650

GlenReed, Capital

17040

Glen Reed Drawing

27000

Consulting Fee Earned

90860

Salaries Expense

66900

Telephone Expense

2550

Rent Expense

11000

Miscellaneous Expense

4200

149750

149750

Other data:

a) For the first 11 months of the year, office rent had been charged to the Rent Expense account at a rate of $1000 per month. On December 1, the company signed a new rental agreement and paid 3 months in advance at a rate of $1,100 per month. The advance payment was debited to the Prepaid rent account. (Hint: December rent went up)

b) Dues and subscription expense for the year is $710

c) The unused supplies on December 31 is $450

d) Interest on bank loan amounted to $100 at the end of the year. NOT yet pay. (Hint: interest payable account)

e) The useful life of the equipment has been estimated at 10 years from date of purchase (straight line depreciation)

f) Consulting service valued at $32,550 were rendered (service was done) during the year for clients who had made payment in advance. (Hint: The advance payment was debit to Unearned revenue account.)

g) At December 31, engineering services $3000 was completed in December but was not bill.

h) Salaries earned by employees but not yet paid amounted to $2,200 at December 31 (Hint: Salaries Payable)

please explain me

I need adjustment debits and credit for worksheet for the year ended December 31, 20-1 not the journal entries