Problem #13 Preparing Adjusting Entries and an Adjusted Trial Balance Presented below, together with account numbers, is the unadjusted trial balance . Madelyn Rialubin Travel Agency for the year ended Dec. 31, 2013: Madelyn Rialubin Travel Agency Unadjusted Trial Balance Dec. 31, 2013 P 126,000 110 Cash 645,000 120 Accounts Receivable 360,000 130 Prepaid Rent 63,000 140 Office Supplies 2,175,000 150 Furniture P 435,000 155 Accumulated Depreciation 900,000 210 Notes Payable 285,000 220 Accounts Payable 230 Salaries Payable 240 Interest Payable 1,680,000 310 Rialubin, Capital 320 Rialubin, Withdrawals 1,200,000 5,133,000 410 Travel Revenues 510 Salaries Expense 3,771,000 520 Rent Expense 530 Office Supplies Expense 540 Depreciation Expense 550 Interest Expense 560 Miscellaneous Expense 93,000 Totals P8,433,000 P8,433,000