On July $31,20$X$1,$ after one month of operation, the general ledger of Carolina Consulting contained the following accounts and balances. The firm adjusts losses from uncollectible accounts only at the end of the fiscal year. Monthly adjustments are listed below. $\backslash$begin$\{$tabular$\}\{$lr$\}$ ACCOUNTS & BALANCE $\backslash \backslash$ Cash & $\backslash (\backslash$$ $13,385\backslash )$ Debit $\backslash \backslash$ Accounts Receivable & $8,600$ Debit $\backslash \backslash$ Allowance for Doubtful Accounts & $145$ Credit $\backslash \backslash$ Supplies & $670$ Debit $\backslash \backslash$ Prepaid Rent & $3,600$ Debit $\backslash \backslash$ Prepaid Interest & $300$ Debit $\backslash \backslash$ Office Equipment & $11,000$ Debit $\backslash \backslash$ Accumulated Depreciation$-0$ffice Equipment & $-\backslash \backslash$ Notes Payable & $11,000$ Credit $\backslash \backslash$ Accounts Payable & $720$ Credit $\backslash \backslash$ Interest Payable & $-\backslash \backslash$ Unearned Income & $400$ Credit $\backslash \backslash$ Alice Carolina, Capital & $22,460$ Credit $\backslash \backslash$ Alice Carolina, Drawing & $2,800$ Debit $\backslash \backslash$ Fees Income & $16,700$ Credit $\backslash \backslash$ Salaries Expense & $11,070$ Debit $\backslash \backslash$ Supplies Expense & $-\backslash \backslash$ Rent Expense & $-\backslash \backslash$ Depreciation Expense$-$Office Equipment & $-\backslash \backslash$ Interest Expense & $-\backslash$end$\{$tabular$\}$ Adjustments: $($a$)$ On July $31,$ an inventory of the supplies showed that items costing $\backslash (\backslash$$ $290\backslash )$ were on hand. $($b$)$ On July $1,$ the firm paid $\backslash (\backslash$$ $3,600\backslash )$ in advance for $6$ months rent. $($c$)$ On July $1,$ the firm paid $\backslash (\backslash$$ $300\backslash )$ interest in advance on a $3-$month note that it issued to the bank. $($d$)$ On July $2,$ the firm purchased office equipment for $\backslash (\backslash$$ $11,000\backslash ).$ The office equipment is expected to have a useful life of $5$ years and a salvage value of $\backslash (\backslash$$ $2,000\backslash ).($e$)$ On July $1,$ the firm issued a $3-$month, $9$ percent note for $\backslash (\backslash$$ $4,400\backslash ).($f$)$ During July, the firm received $\backslash (\backslash$$ $400\backslash )$ from customers in advance of providing services. An analyze of the firm's records shows that the full amount applies to services provided in July. Prepare the Trial Balance, Adjustments, and Adjusted Trial Balance sections of a worksheet. $\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & & orksheet & & & & & $\backslash \backslash$

$\backslash$hline $-$ & Month Enc & ded July $31,20$ & & & & & $\backslash \backslash$

$\backslash$hline count Name & Trial Bal & ance & Adjustm & ents & & Adjustec Balan & Trial

Ice $\backslash \backslash$

$\backslash$hline & Debit & Credit & Debit & Credit & & Debit & Credit $\backslash \backslash$

$\backslash$hline Cash & $\backslash$$ $13,385$ & & & & $-$ & $\backslash$$ $13,385$ & $\backslash \backslash$

$\backslash$hline Accounts Receivable & $8,680\backslash (\backslash$times $\backslash )$ & & & & & $8\mathrm{.}680($ & $\backslash \backslash$

$\backslash$hline Allowance for Doubiful Accounts & & $145$ & $+$ & & & $-$ & $1450\backslash \backslash$

$\backslash$hline Supplies & $670$ & & $\backslash (380\backslash$times $\backslash )$ & $+$ & & $290$ & $\backslash \backslash$

$\backslash$hline Prepaid Rent & $3,600$ & & $600($x$)$ & & & $3,000$ & $\backslash \backslash$

$\backslash$hline Prepaid Interest & $\backslash (380\backslash$times $\backslash )$ & & $\backslash (100\backslash$times $\backslash )$ & $+$ & & $280($ & $\backslash \backslash$

$\backslash$hline Office Equipment & $11,000$ & & & $,$ & & $11,000$ & $\backslash \backslash$

$\backslash$hline Accumulated Depreciation$-$Office Equipment & & & $\backslash (150\backslash$times $\backslash )$ & $\backslash [$

$4$

$\backslash ]$ & & & $\backslash (150\backslash$sim $\backslash )\backslash \backslash$

$\backslash$hline Notes Payable & & $11,000$ & H & $+$ & & & $11,000\backslash (\backslash$bigcirc $\backslash )\backslash \backslash$

$\backslash$hline Accounts Payable & & $\backslash (720\backslash$sim $\backslash )$ & & & & $-$ & $720\backslash \backslash$

$\backslash$hline Interest Payable & & & $\backslash (33\backslash$times $\backslash )$ & & & & $330\backslash \backslash$

$\backslash$hline Unearned Income & & $480($ & $400$ & & & & $\backslash (80\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline Alice Carolina, Capital & & $22,460$ & & $1$ & $1(1)$ & & $22,460\backslash \backslash$

$\backslash$hline Alice Carolina, Drawing & $2,800$ & & & & & $2,800$ & $\backslash \backslash$

$\backslash$hline Fees Income & & $16\mathrm{.}700$ & $400(\backslash \%)$ & & & & $17\mathrm{.}100\backslash \backslash$

$\backslash$hline Salaries Expense & $11,070$ & & & & & $11,070$ & $\backslash \backslash$

$\backslash$hline Supplies Expense & & & $380$ & & & $380$ & $\backslash \backslash$

$\backslash$hline Rent Expense & & & $600$ & $11$ & & $600$ & $\backslash \backslash$

$\backslash$hline Depreciation Expense$-$Office Equipment & & & $150$ & & & $150$ & $\backslash \backslash$

$\backslash$hline Interest Expense$-$Prepaid Interest Expired & & & $100$ & & & $100$ & $\backslash \backslash$

$\backslash$hline Interest Expense$-$Notes Payable & & & $330$ & & & $\backslash (33\backslash$bigcirc $\backslash )$ & $\backslash \backslash$

$\backslash$hline Totals & $\backslash$$ $51,585$ & $\backslash$$ $51,505$ & $\backslash$$ $3,326$ & $\backslash$$ & $0$ & $\backslash$$ $51,768$ & $\backslash$$ $51,688\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$