Willis Consulting follows the approach of recording prepaid expenses as expenses and unearned revenues as revenues. Willis's unadjusted trial balance for the year ended March 31, 2020, follows. WILLLS CONSULTING Trial Balances March 31, 2020 Unadjusted Trial Balance Dr. Cr. $ 32,600 63,600 Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr $ 16,600 Account Cash Accounts receivable Prepaid rent Prepaid insurance Accounts payable Unearned consulting revenue Bruce Wills, capital Consulting revenue Rent expense Insurance expense Totals 39,000 86,800 43,190 3,010 $142,400 $ 142,400 Additional information: a. A review of the Consulting Revenue account showed that $7,000 of the balance has not yet been earned. b. The balance in the Rent Expense account was paid on January 15, 2020, and represents seven months of rent beginning February 1, 2020. c. It was determined that $2,200 of the balance in the Insurance Expense account was used by March 31, 2020. Required: Use the information provided to complete the columns below. WILLIS CONSULTING Trial Balances March 31, 2020 Unadjusted Trial Balance Debit Credit $ 32,600 63,600 0 Adjustments Debit Credit Adjusted Trial Balance Debit Credit 0 Account Cash Accounts receivable Prepaid rent Prepaid insurance Accounts payable Unearned consulting revenue Bruce Willis, capital Consulting revenue Rent expense Insurance expense Totals 16,600 0 39,000 86,800 43,190 3,010 $ 142,400 $ 142,400 $ 0 $ 0 $ 0 $