A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as...

A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2013. The last two columns contain the adjusted trial balance as of the same date.

 Unadjusted

Trial Balance

 Adjusted

Trial Balance

  Cash$44,000     $44,000      Accounts receivable 15,000      24,000      Office supplies 21,000      3,000      Prepaid insurance 10,040      3,460      Office equipment 94,000      94,000      Accum. Depreciation—Office equip.  $16,000   $23,000    Accounts payable   9,600    11,000    Interest payable   0    1,000    Salaries payable   0    9,000    Unearned consulting fees   20,000    16,000    Long-term notes payable   62,000    62,000    Common stock   15,000    15,000    Retained earnings   30,000    30,000    Dividends 6,000      6,000      Consulting fees earned   148,740    161,740    Depreciation expense—Office equip. 0      7,000      Salaries expense 81,000      90,000      Interest expense 2,200      3,200      Insurance expense 0      6,580      Rent expense 15,500      15,500      Office supplies expense 0      18,000      Advertising expense 

12,600  

    

14,000  

      Totals$301,340  $301,340 $328,740  $328,740