Required information 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. Adjusted Trial Balance $ 90,400 19,000 Unadjusted Trial Balance $ 90,400 12,000 17,800 6,640 90,000 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 10,000 3,760 90,000 $ 28,000 22,000 2,000 13,000 19,000 58,000 30,000 20,000 $ 24,000 10,100 0 20,000 58,000 30,000 20,000 Retained earnings 9,500 9,500 Dividends Consulting fees earned Depreciation expense-office equip. Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense 160,000 0 168,000 4,000 80,340 3,290 2,880 14,680 7,800 24,350 67,340 1,290 0 14,680 0 12,450 $360,000 $360,000 $ 322,100 $ 322,100 Totals. 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 Cash Accounts receivable $ 90,400 $ 90,400 12,000 19,000 Office supplies Prepaid insurance 17,800 10,000 6,640 3,760 Office equipment 90,000 90,000 Accumulated depreciation-Office equipment $ 24,000 $ 28,000 Accounts payable 10,100 22,000 Interest payable Salaries payable Unearned consulting fees 0 2,000 0 13,000 20,000 19,000 Long-term notes payable 58,000 58,000 Common stock 30,000 30,000 Retained earnings 20,000 20,000 Dividends 9,500 9,500 Consulting fees earned 160,000 168,000 Consulting fees earned (Unearned fees adjusted) Depreciation expense-Office equipment 4,000 Salaries xpense 67,340 80,340 Interest expense 1,290 3,290 Insurance expense 2,880 Rent expense 14,680 14,680 Office supplies expense Advertising expense 0 7,800 12,450 24,350 322,100 Totals $ 322,100 S 360,000 360,000 $