You are presented with the following unadjusted trial balance and year$-$end data:

Year$-$end data:

Management estimates bad debt expense to be $$16$

The equipment has a $10-$year life and no residual value and is depreciated using the straight$-$line method.

Insurance was taken out on January $1,2018$ and prepaid for $18$ months.

The company received a $$300$ advance from BlaCo for a $$750$ job and completed $10\%$ of the work by year end.

Interest accrued on the notes payable at $10\%$ per year, part of which has already been recorded.

Total debits and credits in the unadjusted trial balance to make sure the sums are equal, then put a double underline beneath each sum.

$\backslash$table$[[,,$BC Company Worksheet$],[,,$December $31,2018],[,,\backslash$table$[[$Unadjusted Trial$],[$Balance$]],$Adjustments,$\backslash$table$[[$Adjusted Trial$],[$Balance$]]],[,,$Dr$.,Cr.,$Dr$.,Cr.,$Dr$.,Cr.],[100,$Cash,$500,,,,,],[102,$Receivables,$850,,,,,],[103,$Allow. IDoubtful Acets.,$10,,,,],[105,$Prepaid Insurance,$600,,,,],[111,$Equipment,$1000,,,,,],[112,$Accum. Depreciation,,$140,,,,],[200,$Payables,,$200,,,,],[203,$Unearned Revenue,,$300,,,,],[210,$Notes Payable,,$800,,,,],[211,$Interest Payable,,,,,,$],[303,$Capital,,$1000,,,,],[304,$Withdrawals,$300,,,,,],[410,$Revenue,,$2100,,,,],[511,$Bad Debt Expense,,,,,,$],[512,$Depreciation Expense,,,,,,$],[514,$Insurance Expense,,,,,,$],[521,$Rent Expense,$150,,,,,],[516,$Interest Expense,$20,,,,,],[519,$Salaries Expense,$750,,,,,],[520,$Utility Expense,$380,,,,,],[,$Total,,,,,,$]]$