Wolkstein Services unadjusted trial balance for the year ended October 31, 2014, follows: Account Debit Credit Cash 3500 Accounts Receivable 7200 Prepaid advertising 3600 Cleaning supplies 9200 Equipment 29000 Accumulated depreciation, equipment 3200 Unearned window washing fees 2500 Unearned office cleaning fees 7800 John Wolkstein, capital 9150 Window washing fees earned 18150 Office cleaning fees earned 71500 Advertising expense 2900 Salaries expense 56900 Depreciation expense, equipment 0 Cleaning supplies expense 0 Totals 112300 112300 Required 1. Using the following additional information, prepare the adjusting journal entries for October 31, 2014 a. On October 31, a physical count revealed cleaning supplies on hand of $6,150. b. Annual depreciation on the equipment is $3,200. c. It was determined that $6,900 of the balance in the Unearned office cleaning fees account had not yet been earned as of October 31. d. A review of the Unearned window washing fees account showed that $1,400 had been earned as of October 31. e. $1,500 in the Prepaid advertising account had expired 2. Complete the adjusted trial balance showing the Income Statement, Equity Statement and Balance Sheet.