Blum Services Has the Following Unadjusted Balances at Year-End The Following Information Is Available to Use in Making Adjusting

Essay

Blum Services has the following unadjusted balances at year-end.
$$\begin{array} { |l | r | } \hline \text { Cash } & \$ 12,900 \\\hline \text { Prepaid insurance } & 2,000 \\\hline \text { Office supplies } & 1,300 \\\hline \text { Office equipment } & 10,500 \\\hline \text { Accumulated depreciation-office equipment } & 3,500 \\\hline \text { Accounts payable } & 2,900 \\\hline \text { Salaries payable } & - 0- \\\hline \text { Unearned service revenue } & 4,500 \\\hline \text { A.L.Blum, capital } & 11,750 \\\hline \text { A.L.Blum, drawing } & 5,600 \\\hline \text { Service revenue } & 13,350 \\\hline \text { Salary expense } & 3,700 \\\hline \text { Depreciation expense } & - 0 - \\\hline \text { Supplies expense } & - 0 - \\\hline \text { Insurance expense } & - 0 - \\\hline\end{array}$$ The following information is available to use in making adjusting entries.
a.Office supplies on hand at year-end: $250
b.Prepaid insurance expired during the year: $325
c.Unearned revenue remaining at year-end: $2,500
d.Depreciation expense for the year: $1,800
e.Accrued salaries at year-end: $900
Using the work sheet below,prepare the trial balance,the adjustments and the adjusted trial balance for Blum Services.