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Assignment # 2 Alpha company closes its books every year on December 31. On analysis of accounts reveals the following: 1- On physical count on December 31, reveals that the office supplies in hand is $1,100 2- Company paid $300 for 12-month insurance on July 1, 2021 3- Company purchased furniture on January 1, 2021, for $12,600. Company policy to amortize furniture in 5 years using straight line method with zero salvage value 4- Company purchased computer equipment for $6,300 on July 1, 2021. Company uses straight line method for amortization of computer equipment. The estimated life for the computer equipment is 3 years with no salvage value 5- Unearned consulting revenue as of December 31, 2021, is $6,000 6- Salary expenses for new staff joined on December 1, 2021, not recorded amounting to $500 7- December utility bill amounting to $100 received on January 3, 2022, not recorded in books. Required: 1- Post adjustments in work sheet provided with entry reference. 2- Prepare adjusted trial balance in the work sheet provided. 0 } 2 3 = 5 5 2 3 3 0 I 2 3. = 5 5 2 3 9 O 1 D S.No Alpha Trial Balance as at December 31, 2021 Entry hadjusted Trial Baland Referenc Adjustments Dr Cr Dr Cr e 24,350 1,395 300 12,600 6,300 2,100 350 2,750 6,900 8,200 15,000 23,100 Account 1 Cash 2 Office Supplies 3 Prepaid Insurance 4 Furniture 5 Computer Equipment 6 Accumulated Amortization, Furniture 7 Accumulated Amortization, Computer Equipment 8 Accounts Payable 9 Unearned consulting Revenue 10 Notes Payable 11 Alpha, Capital 12 Alpha, Withdraw 13 Consulting Revenue 14 Salaries Expenses 15 Utilities Expenses 855 11,500 1,100 58,400 58,400 Adjusted Trial Balance Dr Cr