Module 3 (Chapter 3) Assignment V2 W 8 Ben Brown, the owner of Ben's Consulting Services, has been in business for two years. The unadjusted trial balance for December 31, regarding the year just ended, follows. Ben's Consulting Services Unadjusted Trial Balance December 31, 2022 Account Cash Accounts Receivable Office Supplies Prepaid Rent Truck Prepaid Advertising Accumulated Depreciation, Truck Debit Credit $5,800 4,955 420 4,200 12,600 46,000 $0 Accounts Payable 3,900 Interest Payable 0 Salaries Payable 0 Unearned Consulting Fee 8,000 Notes Payable 15,600 Ben Brown, Capital 34,000 Ben Brown, Drawings 3,650 Consulting Fees Earned 77,534 Depreciation Expense, Truck 0 Salaries Expense 24,960 Interest Expense 2,045 Rent Expense 26,000 Office Supplies expense 1,486 Advertising Expense 2,118 Utilities Expense Totals 4,800 $139,034 $139,034 Financial Accounting 1: ACCT-1971 Ed 8 W 9/20 V2 Red River College The following additional information is available on December 31, 2022. a. Accrued salaries year end totaled $6,850. b. $2,300 of the balance in the Prepaid Advertising Account had been used. C. The truck was purchased on Jan 1, 2022. It has a estimated useful life of 5 years. d. The December utility bill for $670 was received on December 31. It is e. unrecorded and unpaid. The balance in the Prepaid Rent is for four months of rent beginning October 1. f. g. A count of the office supplies on December 31 showed $124 remaining. Accrued consulting fees earned at year end were $1,530. Page 1 h. $1,724 of the balance in the Unearned Consulting Fees remained unearned at December 31. i. December's interest in the amount of $330 had accrued on the Notes Payable. Instructions: Prepare the annual adjusting journal entries based on the information in the unadjusted trial balance and the above additional information. Use the General Journal data entry form provided in the LEARN ASSESSMENT DROPBOX