Make an unadjusted trial balance, adjusting entries, and adjusted trial balance.

The trial balance of ABM Health Center as of December 31, 2021 appears as follows: Cash 226,000 Accounts Payable 155,000 55,000 Banks payable 100,000 10,000 Utilities Payable 15,000 72,000 ABM, Capital 300,000 Equipment 400,000 ABM, Drawing 10,000 Furniture and Fixtures 15,000 Service Income 275,000 Taxes and Licenses 12,000 Salaries and wages 30,000 7,500 Utilities Expenses Additional Information: 1. physical count of supplies, 2,500 2. The equipment is estimated to have a useful life of 10 years with 40,000 salvage value. The furniture and fixtures are estimated are estimated to have a useful life of 5 years with no salvage value. Both the equipment and furniture and fixtures were purchased on July 1, 2021. 3. Accrued salaries amounted to 1,500 Accounts Receivable Supplies Prepaid Rent 4. The bank loan granted on October 1, 2021 bears an interest of 12% per annum 5. Advance rental, paid on August 1, 2021, of 72,000 covers one year period 6. Provision for doubtful account is 5% of service income.