s Arrow Hospitality prepares adjustments monthly and showed the following at September 30, 2023: ARROW HOSPITALITY Trial Balances September 30, 2023 Unadjusted Trial Balance Account Cash Accounts receivable Repair supplies Prepaid rent Office furniture Accounts payable Notes payable Eli Arrow, capital Eli Arrow, withdrawals Hospitality revenues Salaries expense Wages expense Totals $ Dr. 5,400 10,600 1,900 13,400 22,520 4,400 141,000 16,358 $215,578 $ Cr. 7,400 19, 200 66,978 122,000 $215,578 Adjustments Dr. Adjusted Trial Balance Dr. Cr. Additional information available for the month ended September 30, 2023: a. Interest of $144 had accrued on the notes payable for the month of September. b. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be sold for about $1,400 at the end of its four-year life. c. A count of the Repair Supplies revealed a balance on hand of $640. d. A review of the Prepaid Rent account showed that $11,000 had been used during September. e. Accrued wages of $2,500 had not been recorded at month-end. f. The September Internet bill for $110 h

ad been received and must be paid by October 14. g. Accrued revenues of $5,600 were not recorded at September 30.

Arrow Hospitality prepares adjustments monthly and showed the following at September 30, 2023 : Additional information available for the month ended September 30, 2023: a. Interest of $144 had accrued on the notes payable for the month of September. b. The office furniture was acquired on September 1,2023 , and has an estimated four-year life. The furniture will be sold for about $1,400 at the end of its four-year life. c. A count of the Repair Supplies revealed a balance on hand of $640. d. A review of the Prepaid Rent account showed that $11,000 had been used during September. e. Accrued wages of $2,500 had not been recorded at month-end. f. The September Internet bill for $110 had been received and must be paid by October 14 . g. Accrued revenues of $5,600 were not recorded at September 30