3 Determining Adjusting Entries, Posting to T Accounts, and Preparing an Adjusted Trial Balance P 7. The trial balance for Best Advisors Service on December 31, 2011, is as follows: The following information is also available: a. Ending inventory of office supplies, $300 b. Prepaid rent expired, $610 c. Depreciation of office equipment for the period, $526 d. Accrued interest expense at the end of the period, $570 c. Acerued 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, $3,100 Required 1. Open T accounts for the accounts in the trial balance plus the following: Interest Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense-Office Equipment; and Interest 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