Required information Problem 3-4A Interpreting unadjusted and adjusted trial balances, and preparing financial statements LO P1, P2, P:3 [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 Unadjusted Trial Balance Adjusted Trial Balance $ 101,800 13,000 18,400 8,740 86,000 Cash 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. Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals s 101,800 23,500 4,000 3,160 86,000 $ 24,000 9,100 $ 30,000 24,000 2,000 13,000 17,000 54,000 28,800 19,200 28,000 54,000 28,800 19,200 5,000 5,000 166,000 187,500 6,000 80,880 3,290 5,580 14,820 14,400 27,070 67,880 1,290 14,820 12,170 329,100 $329,100 $ 375,500 $375,500 Problem 3-4A Part 1 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 Adjusted Trial Balance $101,800 13,000 18,400 8,740 86,000 $ 101,800 23,500 4,000 3,160 86,000 Cash Accounts 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 Dividend:s Consulting fees earned Consulting fees earned (Unearned fees adjusted) Depreciation expense -Office equipment Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals 30,000 24,000 2,000 13,000 17,000 54,000 28,800 19,200 S 24,000 9,100 28,000 54,000 28,800 19,200 5,000 5,000 166,000 187,500 67,880 1,290 0 14,820 0 12,170 6,000 80,880 3,290 5,580 14,820 14,400 27,070 $329,100 S 329,100$ 0$ 375,500 375,500