Wellness Hospitality prepares adjustments monthly and showed the following at September $30,2014$:

The following additional information is available for the month ended September $30,2014$:

a$.$ Interest of $$162$ had accrued on the notes payable for the month of September.

b$.$ The office furniture was acquired on September $1,2014,$ and has an estimated four$-$year life.

c$.$ A count of the Repair Supplies revealed a balance on hand of $$700.$

d$.$ A review of the Prepaid Rent account showed that $$10,000$ had been used during September.

e$.$ Accrued wages of $$2,800$ had not been recorded at month$-$end.

f$.$ The September Internet bill for $$100$ had been received and must be paid by October $14.$

g$.$ Accrued revenues of $$6,200$ were not recorded at September $30.$

Required

a$)$ Prepare adjusting entries for the month ended September $30,2014,$ based on the above.

b$)$ Complete the adjusted trial balance showing the Income Statement, Equity Statement and Balance

Sheet.