Requieu meunauun Problem 3-4A Interpreting unadjusted and adjusted trial balances, and preparing financial statements LO P1, P2, P3 [The following information applies to the questions displayed below.) A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2017. The last two columns contain the adjusted trial balance as of the same date. $ $ Casei Accounts receivable Office supplies Prepaid insurance office equipment Accum. Depreciation-office equip. Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable Common stock Retained earnings Dividends Consulting fees earned Depreciation expense-Office equip. Solaries expense Interest Expense Insurance expense Rent expense Unadjusted Trial Balance 97,580 9,000 17,200 8,740 88,000 $ 24,000 11,100 0 0 26,000 54,000 25,200 16,800 10,000 169,000 0 67,230 1,250 0 14,600 Adjusted Trial Balance 97,580 23,500 6,000 2,960 88,000 $ 28,000 22,000 2,500 13,000 18,000 54,000 25, 200 16,800 10,000 191,500 4 , ; 80, 230 3,750 5,780 14,600 Account Adjustments Cash Accounts receivable Unadjusted Trial Balance $ 97,580 9,000 17,200 8,740 88,000 Adjusted Trial Balance 97,580 23,500 6,000 2.960 88.000 28.000 22.000 2.500 13,000 $ $ 24,000 11,100 0 Office supplies Prepaid insurance Office equipment Accumulated depreciationOffice equipment Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable Common stock Retained earnings Dividends Consulting fees eamed Consulting fees earned (Uneared fees adjusted) Depreciation expense-Office equipment Salaries expense 18.000 26,000 54,000 25,200 16,800 54.000 25 200 16.800 10,000 10.000 169,000 191.500 0 67,230 80.230 Interest expense 1,250 Insurance expense 0 14,600 3,750 5,780 14,600 11.200 23.400 371.000 Rent expense Office supplies expense Advertising expense Totals 0 12,500 326,100 $ $ 326,100 KLES 371,000