Refer to Exercise 3-22 of Chapter 3. Start from the unadjusted trial balance shown for Lee Management Consulting prepared at June 30, 2016:

At June 30, the company gathers the following information for the adjusting entries:
a. Accrued service revenue, $400.
b. Earned $800 of the service revenue collected in advance on June 21 for eight days of work.
c. Supplies remaining on hand at June 30, $100.
d. Amortization expense-equipment, $42; furniture, $167 (all amounts rounded to the nearest dollar).
e. Accrued $500 expense for the secretary's salary.
Required
1. Set up a worksheet using the unadjusted trial balance figures.
2. Enter the adjusting entries directly into the worksheet.
3. Complete all columns of the worksheet.

LEE MANAGEMENT CONSULTING Unadjusted Trial Balance June 30, 2016 Debits $ 23,750 1,500 500 1,000 5,000 Credits Cash Accounts receivable Supplies Equipment Furniture Accounts payable Unearned revenue Michael Lee, capital Michael Lee, withdrawals ervice revenue Rent expense Utilities expense Total $5,000 2,000 25,000 2,000 5,000 3,000 250 $ 37,000 $37,000