The trial balance for Prima Consultants Company on December 31, 2010, appears below. The following information is also available:

a. Ending inventory of office supplies, $97

b. Prepaid rent expired, $500

c. Depreciation of office equipment for the period, $720

d. Interest accrued on the note payable, $600

e. Salaries accrued at the end of the period, $230

f. Service revenue still unearned at the end of the period, $1,410

g. Service revenue earned but not billed, $915

1. OpenTaccountsfortheaccountsinthetrialbalanceplusthefollowing:Inter- est Payable; Salaries Payable; Office Supplies Expense; Depreciation Expense Office Equipment; and Interest Expense. Enter the account balances.

2. Determine the adjusting entries and post them directly to the T accounts.

3. Prepare an adjusted trial balance.

4. Which financial statements do each of the above adjustments affect? What financial statement is not affected by the adjustments?