The unadjusted trial balance of Bolton Consulting is entered on the partial worksheet below.

Bolton Consulting Work Sheet For the year ended December 31
Account	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance		Income Statement		Balance Sheet and Statement of Stockholders Equity
	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
Cash	31,000
Accounts Receivable	8,000
Supplies	12,500
Automobiles	175,000
Accum. Depr. - Autos		52,000
Accounts payable		17,500
Unearned fees		26,500
Salaries payable
Capital Stock		58,000
Dividends	42,500
Fees earned		241,750
Salary expense	91,000
Rent expense	35,750
Advertising expense
Supplies expense
Depreciation expense	______	______
Totals	395,750	395,750

Instructions

Complete the worksheet using the following information:

(a) Unpaid and unrecorded salaries earned by employees, $6,500.

(b) Unused supplies still on hand is $3,200.

(c) Machinery depreciation, $20,000.

(d) Customers who paid $12,750 in advance have received their services.

(e) Advertising for last quarter of the year in the amount of $5,200 remains unpaid and unrecorded.

(f) The rent expense incurred and not yet paid or recorded at fiscal year-end is $4,100.