Use the following unadjusted trial balance to prepare adjusting entries (Inte General journal), given the additional information below it. Assume financial statements are prepared quarterly. Omit explanations Crivelli Financlal Services Unadjusted Trial Balance September 30, 2020 Cash $ 20,000 Accounts Recelvable 6,400 207707 office Supplies 1,000 Prepaid Rent 3,600 ornice Furniture 9,600 Accumulated Depreciation-Office Furniture 400 Accounts Payable 07707 14,800 Unearned Revenue 2,000 Common Stock 20 400 Consulting Revenue 12,000 Salaries Expense 7,400 Insurance Expense 1,600 $49,600 $49,600 a. Of the revenue received in advance, 60 percent remained unearned on September 30. b. The office furniture has an estimated five-year useful life and zero value at the end of that time. Record depreciation for the quarter c. Salaries earned, but unpaid, totaled $1,520. d. The Prepaid Rent applies to the six months beginning july 1, 2020. e. Office supplies on hand totaled $300 at the end of the quarter. f. Services performed but not yet billed or recorded amount to $1,800.