Required information

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.

	Unadjusted Trial Balance					Adjusted Trial Balance
Cash	$	106,100				$	106,100
Accounts receivable		12,000					21,000
Office supplies		16,600					10,000
Prepaid insurance		6,940					3,560
Office equipment		91,000					91,000
Accum. DepreciationOffice equip.			$	25,000				$	28,000
Accounts payable				10,100					24,000
Interest payable				0					3,000
Salaries payable				0					21,000
Unearned consulting fees				22,000					13,000
Long-term notes payable				58,000					58,000
Common stock				30,000					30,000
Retained earnings				20,000					20,000
Dividends		6,000					6,000
Consulting fees earned				169,000					187,000
Depreciation expenseOffice equip.		0					3,000
Salaries expense		67,390					88,390
Interest expense		1,220					4,220
Insurance expense		0					3,380
Rent expense		14,600					14,600
Office supplies expense		0					6,600
Advertising expense		12,250					26,150
Totals	$	334,100	$	334,100		$	384,000	$	384,000

Required: 1. Analyze the differences between the unadjusted and adjusted trial balances to determine the adjustments that likely were made. Show the results of your analysis by entering these adjustment amounts in the cells provided.

Account Unadjusted Trial Balance Adjustments Adiusted Trial Balance $ 106,100 12,000 16,600 6,940 91,000 Cash $ 106,100 21,000 10,000 3,560 91,000 unts receivable Office supplies Prepaid insurance Office equipment Accumulated depreciation-Office equipment Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable Common stock Retained earnings Dividends Consulting fees earned Consulting fees earned (Unearned fees adjusted) Depreciation expense-Office equipment Salaries expense Interest expense nsurance expense Rent expense $ 25,000 10,100 $ 28,000 24,000 3,000 21,000 13,000 58,000 30,000 20,000 22,000 58,000 30,000 20,000 6,000 6,000 169,000 187,000 3,000 88,390 4,220 3,380 14,600 6,600 26,150 67,390 1,220 14,600 fice supplies expense Advertising expense Totals 12,250 $ 334,100 334,100 S 0$ 384,000$ 384,000