Problems

P$3-7$B$.$ Millennial Communications provides management consulting services. The business had the following account balances:

$\backslash$table$[[\backslash$table$[[$MILLENNIAL COMMUNICATIONS$],[$Unadjusted Trial Balance$],[$December $1,2020]]],[$Account Title,Debit$],[$Cash$,19,000],[$Accounts receivable,$17,100],[$Supplies$,3,900],[$Prepaid advertising,$13,000],[$Computer equipment,$],[$Accumulated amortization $-$ computer equipment,$]]$

$\backslash$table$[[$Fumiture$,120,000,],[$Accumulated amortization $-$ furniture,,$0],[$Accounts payablo,,$28\mathrm{.}000],[$R$.$ Watts, capital,,$98,000],[$R$.$ Watls, withdrawals,$45,000,],[$Consulting revenue,,$260,600],[$Salaries expense,$82,500,],[$Supplies expense,$0,],[$Travel expense,$32,100,],[$Total$,$$ $386,600,$$ $368\mathrm{.}600]]$