Wolkstein Services unadjusted trial balance for the year ended October $31,2014,$ follows:

Required

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

Complete the adjusted trial balance showing the Income Statement, Equity Statement

and Balance Sheet.