The March 31, 2017, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Nanimahoo Rentals Trial Balance.xls Insert Page Layout Formulas Butai View P18 B Silva Rentals Unadjusted Trial Balance March 31, 2017 Unadjusted 5 Trial Balance 6 No. Account Dr. Cr. 7 101 Cash $ 7,000 8 110 Rent receivable 31,000 4 124 Office supplies 2.250 10 141 Notes receivable, due 2020 46,000 11 161 Furniture 16,000 12 173 Building 216,000 13 183 Land 41,000 14 191 Patent 4,600 15 201 Accounts payable $ 13,750 16 252 Long-term note payable 175.000 17 301 Stephen Silva, capital 90.250 18 302 Stephen Silva, withdrawals 92.000 19 406 Rent revenue 328.800 20 620 Office salaries expense 52.000 21 633 Interest expense 5,250 22 655 Advertising expense 14,600 23 673 Janitorial expense 41,000 24 640 Utilities expense 34,100 25 Totals $ 607,800 $ 607,800 Required 1. Enter the unadjusted trial balance onto a work sheet. 2. Using the following additional information, enter the adjustments into the work sheet (the Chart of Accounts at the back of the textbook may be useful when additional accounts are required): a. It was determined that the balance in the Rent Receivable account at March 31 should be $36,000 b. A count of the office supplies showed $1,830 of the balance had been used. WWW.TEX-CETERA.WS 281 Fundamental Accounting Principles, Volume 1, Fifteenth Canadian Edition CHAPTER 4 Completing the Accounting Cycle and Classifying Accounts e. Annual depreciation on the building is $25,000 and $3,500 on the furniture. d. The two part-time office staff members each get paid $1,600 biweekly. The last biweekly pay period ended Friday, March 21. At March 31, six days' salary had accrued. e. A review of the balance in Advertising Expense showed that $2,400 was for advertisements to appear in the April issue of Canadian Business magazine. f. Accrued utilities at March 31 totalled $2,620. g. March interest of $425 on the long-term note payable is unrecorded and unpaid as of March 31. Complete Problem 4-1A on page 287 and match the correct amount/balance to the account. Profit/Loss Choose... The adjusted balance of Accounts Payable at March 31, 2020 Choose... The adjusted Office Supplies balance at March 31, 2020 Choose... The adjusted Rent Receivable balance at March 31, 2020 Choose... The adjusted Prepaid Advertising balance at March 31, 2020 Choose... >