The following adjustments are needed to adjust the unadjusted trial balance: a. Of the unearned revenue, 60 percent was still unearned. b. The depreciation expense for the period is $480. c. Salaries earned, but unpaid, totaled $1,520. d. Half of the Prepaid Rent was used up this period. e. Office Supplies on hand totaled $300 at the end of the period. f. Services performed but not yet billed or recorded amount to $ 1,800