Unadjusted Trial Balance - December 31, 2021 Debits $11,500 Credits Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation $1,400 Accounts Payable 1,900 Unearned Service Revenue 2,800 Common Stock 10,300 Retained Earnings 7.500 Dividends 4,500 Service Revenue 91,350 Salaries Expense 55,000 Advertising Expense 900 Utilities Expense 650 $115,250 $115,250 Additional Information: A. The equipment was purchased on January 1, 2020. The useful life is estimated to be 10 years. B. As of December 31, 2021, the company had accrued salaries of $950. C. Of the balance in the unearned revenue account, $500 had not been earned by year-end. D. On December 1, 2021, the company paid $900 for four months of advertising. E. A count of supplies on December 31, 2021 showed $400 of supplies had been used during the year. F. On May 1, 2021, the company rented an office building for one year and paid $24,000 in cash. 3,500 1,200 24,000 14,000 The adjusting journal entry to record (D) above would include: O a debit to advertising expense for $225 O a debit to prepaid advertising for $225 O a credit to advertising expense for $225 O a credit to prepaid advertising for $675 O a credit to advertising expense for $675 Determine Net Income after all adjusting entries have been recorded. O $19,025 O $14,525 O $16,725 $18,575 $17,625