Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances).

Adjustments needed:
Salaries due to administrative employees, but unpaid at period end, $2,000
Insurance still unexpired at end of the period, $12,000

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Accounts payable Accounts receivable Administrative expense Cash Common stock Prepaid insurance Service revenue $11,700 17,100 54,800 44,800 30,000 16,000 91,000