Question $9[40$ points$]$

Record the adjustments below into the work sheet by entering the letter $($on the left$)$ and amount $($on the right$)$ of each adjustment in the 'Adjustments' column, for the appropriate accounts. Then calculate the amounts to be entered into the 'Adjusted Trial Balance' column. Carry the Adjusted Trial Balance into the appropriate financial statement column and complete the work sheet.. Carry the Adjusted Trial Balance into the appropriate financial statement column and complete the work sheet.

$($a$)$ $$2,900$ of the $$5,300$ consulting fees paid to Raintree in advance has not yet been earned.

$($b$)$ Raintree rents part of its building for a monthly fee of $$1,750.$ The rent for the month just past has not been received.

$($c$)$ Unpaid and unrecorded advertising bills at month$-$end totaled $$9,500.$

$($d$)$ The estimated monthly depreciation on the building is $$340.$

$($e$)$ $$900$ of the rent paid in advance has expired.

$($f$)$ Raintree purchased furniture for $$19,500$ at the start of the month. The furniture cost $$19,500$ and is expected to be worthless at the end of its five$-$year life.

$($g$)$ $$120$ of interest has accrued on a note receivable and is unrecorded.

$($h$)$ Accrued salaries at month$-$end totaled $$7,000.$