Use the following unadjusted trail balance to prepare adjusting entries, given the additional information below it. Assume financial statement is prepared quarterly. Omit explanations.

a. Of the revenue received in advance, 60 percent remained unearned on September 30.
b. The office furniture has an estimated five-year useful life and no salvage value. Record depreciation for the quarter
c. Salaries earned, but unpaid, totaled 51,520.
d. The Prepaid Rent applies to the six months beginning July 1, 20xx.
e. Office supplies on hand totaled $300 at the end of the quarter.
f. Services performed but not yet billed or recorded amount to $1,800.

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Crafton Financial Services Unadjusted Trial Balance September 30, 20xx Cash $20, 000 6, 400 1, 000 3, 600 9, 600 Accounts Receivable office Supplies Prepaid Rent office Furniture Accumulated Depreciation, office Furniture Accounts Payable Unearned Revenue Common Stock 400 14,800 2,000 20,400 12,000 TATE Consulting Revenue Salaries Expense Insurance Expense 7,400 1,600 $49, 600 $49,600