Prepare an adjusted trial balance with the following information:
Prepare an adjusted trial balance with the following information: 1. Fees received in advance from clients $6,000, which were recorded as revenue. 2. Services performed for clients that were not recorded by December 31, $4,900. 3. Bad debt expense for the year is $1,430. 4. Insurance expired during the year $480. 5. Equipment is being depreciated at 10% per year. 6. York is Perez gave the bank a 90-day, 10% note for $7,200 on December 1, 2017. 7. Rent of the building is $750 per month. The rent for 2017 has been paid, as has that for January 2018, and recorded as Rent Expense. 8. Office salaries and wages earned but unpaid December 31, 2017, $2,510.