The schedule below presents the trial balance for the Sigma Consultants Company on December 31, 2007 Sigma Consultants Company Trial Balance December 31, 2007 Account Title Debit Credit Cash $12,786 Accounts Receivable 24,840 Office Supplies 991 Prepaid Rent 1,400 Office Equipment 6,700 Accumulated Depreciation, 1,600 Office Equipment Accounts Payable 1,820 Notes Payable 10,000 Unearned fees 2,860 Kevin Moriarty, Capital 29,387 Kevin Moriarty, Withdrawals 15,000 Fees Revenue 58,500 Salaries Expense 33,000 Utilities Expense 1,750 Rent Expense 7,700 Totals $104,167 $104,167 The following information is also available a. Ending inventory of office supplies, $86 b. Prepaid rent expired, $700 c. Depreciation of office equipment for the period, $600 d. Interest accrued on the note payable $600 e. Salaries accrued at the end of the period, $200 f. Fees still unearned at the end of the period, $1,410 g. Fees earned but not billed $600 Prepare the adjusting entries on the general journal form