The Unadjusted Trial Balance Columns of a Work Sheet Total

Multiple Choice

The Unadjusted Trial Balance columns of a work sheet total $84,000. The Adjustments columns contain entries for the following: (1) Office supplies used during the period, $1,200. (2) Expiration of prepaid rent, $700. (3) Accrued salaries expense, $500. (4) Depreciation expense, $800. (5) Accrued repair service fees receivable, $400. The Adjusted Trial Balance columns total

A) $80,400
B) $84,000
C) $85,700
D) $85,900
E) $87,600