ter 3 LO P3-64A. (Learning Objectives 3, 4: Preparing an adjusted trial balance and the financial statements) Consider the unadjusted trial balance of Moscow, Inc., at December 31, 20X6, and the related month-end adjustment data. Adjustments Debit Credit Adjusted Trial Balance Debit Credit Trial Balance Debit Credit 8.900 1.300 2.400 2.600 72.000 4000 3,400 Moscow, Inc. Trial Balance Worksheet 1 December 31, 20X6 3 Account 4 Cash 5 Accounts receivable 6 Prepaid rent 7 Supplies 8 Furniture 9 Accumulated depreciation 10 Accounts payable 11 Salary payable 12 Share capital 13 Retained earnings 14 Dividends 15 Service revenue 16 Salary expense 17 Rent expense 18 Utilities expense 19 Depreciation expense 20 Supplies expense 21 Total 22 12.000 63250 3.600 11,200 2.400 650 93,850 93850 Adjustment data December 31, 20X6 a. Accrued service revenue at December 31. 52.200. b. Prepaid rent expired during the month. The unadjusted prepaid balance of $2,400 relates to the period December 1, 20X6, through February, 20x7. c. Supplies used during December, $2.100 d. Depreciation on furniture for the month. The estimated useful life of the furniture is three years. e. Accrued salary expense at December 31 for Monday, Tuesday, and Wednesday. The five-day weekly payroll of 85.000 will be paid on Friday Requirements 1. Using Exhibit 3.9 as an example, prepare the adjusted trial balance of Moscow, Inc., at December 31, 20X6. Key each adjusting entry by letter 2. Prepare the monthly Income Statement, the statement of changes in equity, and the classified Balance Sheet. Draw arrows linking the three statements