The following information is available for United Corporation on March 31 for the month just ended. a. Property taxes of $400 have accrued but are unrecorded. b. United Corporation purchased a building at the start of the month. The building cost $84,000 and is expected to have a residual value of $6,000 at the end of its five-year life. c. $410 of interest has accrued on a note payable and is unrecorded. d. Of the consulting fees United Corporation received in advance, $3,900 has been earned. e. This month's advertising bill for $2,500 is unrecorded and unpaid. f. The estimated monthly depreciation on the equipment is $470. g. United Corporation purchased furniture at the start of the month. The furniture cost $6,000 and is expected to have a residual value of $1,500 at the end of its five-year life. h. A review of the $4,600 unadjusted balance in the supplies account shows a balance on hand at the end of the month of $4,500. i. $700 of the rent paid in advance has expired. j. $300 of the rent paid in advance has been used. Prepare the required adjusting entries at March 31, 2014. 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'. General Journal Account/Explanation Page GJS F Debit Credit Effect On Balance Sheet Date + = +-1 + DI + - +