Update account balances for the year-end information by recording any necessary adjusting entries. No prior adjustments have been made in 2015

The December 31, 2015, unadjusted trial balance for Demon Deacons Corporation is presented below.

Accounts Debit Credit

Cash $ 9,200

Accounts Receivable 14,200

Prepaid Rent 6,240

Supplies 3,200

Unearned Revenue $ 2,200

Common Stock 12,000

Retained Earnings 5,200

Service Revenue 44,440

Salaries Expense 31,000

$ 63,840 $ 63,840

At year-end, the following additional information is available:

a. The balance of Prepaid Rent, $6,240, represents payment on October 31, 2015, for rent from November 1, 2015, to April 30, 2016.

b. The balance of Unearned Revenue, $2,200, represents payment in advance from a customer. By the end of the year, $550 of the services have been provided.

c. An additional $500 in salaries is owed to employees at the end of the year but will not be paid until January 4, 2016.

d. The balance of Supplies, $3,200, represents the amount of office supplies on hand at the beginning of the year of $1,300 plus an additional $1,900 purchased throughout 2015. By the end of 2015, only $720 of supplies remains.

Update account balances for the year-end information by recording any necessary adjusting entries. No prior adjustments have been made in 2015 and

Prepare an adjusted trial balance as of December 31, 2015.