Bryan Consultants Had the Following Balances Before Preparing Adjusting Entries

Essay

Bryan Consultants had the following balances before preparing adjusting entries in the books on December 31,2017.
$$\begin{array} { l l l } \text { Cash } & \$ 6,000 & \text { Dividends }7\$ \\\text { Accounts Receivable } & 2,000 \text { Service Revenue } & 10,600 \\\text { Office Supplies } & 1,800 \text { Salaries Expense } & 4,000 \\\text { Equipment } & 15,000 & \text { Rent Expense }&8\end{array}$$ $$\begin{array} { l l l } \text { Accumulated Depreciation - } & 9,000 \text { Depreciation Expense- } & \text { 1,500 } \\\text { Equipment } & { \text { Equipment } } & \\\text { Common Stock } & 15,000 & \text {Supplies } \\\text { Expense } & 500 &\end{array}$$ Prepare the adjusted trial balance after considering these adjustments:
a.Office Supplies used,$800.Assume the office supplies were initially recorded as an asset.
b.Accrued salaries on December 31,$600.
c.Revenue earned but not recorded,$200.