The following information is available for Alfa Co. on July 31 for the year just ended. a)This year's advertising bill for $2,000 is unrecorded and unpaid. b)The estimated yearly depreciation on the furniture is $900. c)Accrued salaries at year-end totalled $36,500. d)$4,300 of the consulting fees paid to Alfa Co. in advance has been earned. e)A review of the $13,000 unadjusted balance in the prepaid rent account shows a remaining balance of $11,000 at the end of the year. Prepare the required adjusting entries at July 31, 2011. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). For each journal entry, indicate how each account affects the balance sheet (Assets, Liabilities, Equity). Use + for increase and - for decrease. For example, if an account decreases equity, choose '-Equity'.