Use the following unadjusted trial balance to prepare adjusting entries (into General Journal), given the additional information below it. Assume financial statements are prepared quarterly. Omit explanations.

Crivelli Financial Services
Unadjusted Trial Balance
September 30, 2020
Cash	$ 20,000
Accounts Receivable	6,400
Office Supplies	1,000
Prepaid Rent	3,600
Office Furniture	9,600
Accumulated DepreciationOffice Furniture		$ 400
Accounts Payable		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.