Brave Advisors Service, Inc.'s trial balance on December 31, 2014, is as follows.

The following information is also available:
a. Ending inventory of office supplies, $264
b. Prepaid rent expired, $440
c. Depreciation of office equipment for the period, $660
d. Accrued interest expense at the end of the period, $550
e. Accrued salaries at the end of the period, $330
f. Service revenue still unearned at the end of the period, $1,166
g. Service revenue earned but unrecorded, $2,200
h. Estimated income taxes for the period, $4,300
Required
1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Income Taxes Payable; Office Supplies Expense; Depreciation Expense-Office Equipment; Interest Expense; and Income Taxes Expense. Enter the balances shown on the trial balance.
2. Determine the adjusting entries and post them directly to the T accounts.
3. Prepare an adjusted trial balance.
4. Which financial statements do each of the above adjustments affect? Which financial statement is not affected by the adjustments?

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Brave Advisors Service, Ind. Trial Balance December 31, 2014 Cash Accounts Receivable Office Supplies Prepaid Rent Office Equipment Accumulated Depreciatio Accounts Payable Notes Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense 16,500 8,250 2,662 1,320 9,240 fice Equipment 1,540 5,940 11,000 2,970 10,000 14,002 22,000 72,600 49,400 4,400 4,280 118,052 118,052