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. Unad justed Trial Balance $ 90,400 12,000 17,800 6.640 90,000 $ 24,000 10,100 0 Cash Accounts receivable Office supplies Prepaid insurance Office equipment Aceum. 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 Totala 0 20,000 58,000 30,000 20,000 Adjusted Trial Balance $ 90,400 19,000 10,000 3,760 90,000 $ 28,000 22,000 2.000 13,000 19,000 58,000 30,000 20,000 9,500 168,000 4,000 80,340 3,290 2,880 14,680 2.800 24,350 $360,000 $360,000 9,500 160,000 67.340 1,290 0 14,680 0 12,450 $ 322,100 $322,100 Adjustments Unadjusted Trial Balance $ 90,400 12,000 17,800 6,640 90,000 24,000 10,100 Account 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 Dividends 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 Adjusted Trial Balance $ 90,400 19,000 10.000 3.760 90,000 28,000 22,000 2,000 13,000 19,000 58,000 30,000 20,000 9,500 168,000 20.000 58,000 30,000 20,000 9,500 160,000 67.340 1,290 4,000 80.340 3.290 14.680 2,880 14.680 7,800 12,450 322,100 $ $ 322,100 $ $ 24.350 360,000 $ $ 360,000 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