Rainbow Janitorial Services follows the approach of recording prepaid expenses as expenses and unearned revenues as revenues. Rainbow?s unadjusted trial balance for the year ended October 31, 2020, follows.

Additional information:

a. On October 31, a physical count revealed cleaning supplies on hand of $6,150.

b. Annual depreciation on the equipment is $3,200.

c. It was determined that $6,900 of the balance in Office Cleaning Revenue had not yet been earned as of October 31.

d. A review of the Window Washing Revenue account showed that only $21,400 had been earned as of October 31.

e. $1,500 of the total recorded in the Advertising Expense account had not yet been used.

Required

Refer to Exhibit 3.22 and use the information provided to complete the columns above.

Exhibit 3.22

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Rainbow Janitorial Services Trial Balances.xlsx Page Layout Formulas Home Insert Data Review View tx P18 Ralnbow Janltorlal Servlces Trial Balances 3 October 31, 2020 Unadjusted Adjusted 4 Adjustments Trial Balance Trial Balance Account Dr. Cr. Dr. Cr. Dr. Cr. 7 Cash 8 Accounts receivable 9 Prepaid advertising $ 3,500 7,200 -0- 10 Cleaning supplies -0- 11 Equipment 12 Accumulated depreciation, equipment 29,000 $ 3,200 13 Unearned window washing revenue -0- |14 Unearned office cleaning revenue 15 William Nahanee, capital 16 Window washing fees revenue |17 Office cleaning fees revenue -0- 9,150 23,800 71,500 18 Advertising expense 19 Salaries expense 2,900 56,900 20 Depreciation expense, equipment 21 Cleaning supplies expense -0- 8,150 $ 107.650 $ 107.650 22 Totals ш Organico Trial Balances.xlsx Home Insert Page Layout Formulas Data Review View P18 Organico Trial Balances March 31, 2020 4 Unadjusted Adjusted Trial Balance Adjustments Trial Balance Dr. Cr. Dr. Cr. Dr. Cr. 7 Cash $ 8,070 $ 8,070 8 Accounts receivable (g) $1,800 1,800 9 Supplies 10 Prepaid insurance 3,600 (b) $1,050 2,550 2,400 (a) 100 2,300 11 Equipment 6,000 6,000 12 Accumulated depreciation, equipment 13 Accounts payable 14 Interest payable | 15 Salaries payable (c) 200 2$ 200 %24 200 200 (e) 35 35 (f) 140 350 16 Unearned food services revenue 3,000 (d) 250 2,750 17 Notes payable 18 Hailey Walker, capital |19 Hailey Walker, withdrawals 20 Food services revenue 6,000 6,000 10,000 10,000 600 600 3,800 s(a) l(g) 1,800 250 5,850 21 Teaching revenue 22 Depreciation expense, equipment 23 Salaries expense 24 Interest expense 25 Insurance expense 300 300 (c) 200 200 1,400 (f) 140 1,540 (e) 35 35 (a) 100 100 26 Rent expense 27 Supplies expense 28 Utilities expense 1,000 1,000 (b) 1,050 1,050 230 230 29 Totals $23,300 $23,300 $3,575 $3,575 $25,475 $25,475