atries and P3-3A Alena Co. was organized on July 1, 2017. Quarterly financial statements are pre- pared. The unadjusted and adjusted trial balances as of September 30 are shown below. ALENA CO. Trial Balance September 30, 2017 Unadjusted Dr. Cr. Cash $ 8,700 Accounts Receivable 10,400 Supplies 1,500 Prepaid Rent 2,200 Equipment 18,000 Accumulated Depreciation Equipment $ 0- Notes Payable 10,000 Accounts Payable 2,500 Salaries and Wages Payable -0- Interest Payable -0- Unearned Rent Revenue 1,900 Owner's Capital 22,000 Owner's Drawings 1,600 Service Revenue 16,000 Rent Revenue 1,410 Salaries and Wages Expense 8,000 Rent Expense 1,900 Depreciation Expense Supplies Expense Utilities Expense 1,510 Interest Expense $53,810 $53,810 Adjusted Dr. $ 8,700 11,500 650 500 18,000 $ 700 10,000 2,500 725 100 450 22,000 1,600 17.100 2,860 8,725 3,600 700 850 1,510 100 $56,435 $56,435 Instructions (a) Journalize the adjusting entries that were made. (b) Prepare an income statement and an owner's equity statement for the 3 months ending September 30 and a balance sheet at September 30. (e) If the note bears interest at 12%, how many months has it been outstanding? 24,875 650