Here is the trial balance for Crown Advisory Services on July 31:

The following information is also available:

a. Ending inventory of office supplies, 132 .

b. Prepaid rent expired, 220 .

c. Depreciation of office equipment for the period, 330 .

d. Accrued interest expense at the end of the period, 275.

e. Accrued salaries at the end of the month, 165.

f. Fees still unearned at the end of the period, 583 .
g. Fees earned but unrecorded, 1,100 .
h. Estimated income taxes, 2,000.

1. Open \(\mathrm{T}\) accounts for the accounts in the trial balance plus the following: Fees Receivable; Interest Payable; Salaries Payable; Income Taxes Payable; Office Supplies Expense; Depreciation Expense, Office Equipment; Interest Expense; and Income Taxes Expense. Enter the balances.
2. Determine the adjusting entries and post them directly to the \(\mathrm{T}\) accounts.
3. Prepare an adjusted trial balance.

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Crown Advisory Services Trial Balance July 31, 20xx Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment 8,250 4,125 1,331 660 4,620 Accumulated Depreciation, Office Equipment 770 Accounts Payable 2,970 Notes Payable 5,500 Unearned Fees 1,485 Share Capital 5,000 Retained Earnings 7,001 Dividends 11,000 Fees Revenue 36,300 Salaries Expense 24,700 Rent Expense 2,200 Electricity Expense 2,140 59,026 59,026