The adjusted trial balance below of Smith Advisory Services is incomplete. Enter the adjustment amounts directly in the adjustment columns of the text. Service Revenue is the only account affected by more than one adjustment.

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SMITH ADVISORY SERVICES Preparation of Adjusted Trial Balance May 31, 2014 Unadjusted Trial Balance Adjusted Trial Balance Adjustments Debit Account Title Debit Credit Credit Debit Credit 27,000 Cash 27,000 62,600 Accounts receivable 57,000 Supplies 8,000 6,400 160,000 160,000 Office furniture Accumulated amortization 108,000 112,000 Salaries payable 7,000 12,500 Unearned revenue 6,000 A. Smith, capital 141,000 141,000 A. Smith, withdrawals 65,000 65,000 Service revenue 108,000 120,100 Salaries expense 34,500 41,500 Rent expense 18,000 18,000 Amortization 4,000 expense 1,600 Supplies expense 369,500 369,500 386,100 386,100