Deborah Consultants had the following balances before passing adjusting entries in the books on December 31, 2015. 
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 accrued but not recorded, $200.
Definitions:
Manufacturing Overhead Rate
A calculation used in costing that allocates indirect manufacturing costs to products based on a predetermined factor, such as machine hours or labor costs.
Machine-Hours
A measure of production time that quantifies the number of hours a machine is in operation, used for allocating manufacturing costs related to machinery use.
Manufacturing Departments
Divisions within a manufacturing facility, each specialized in a particular aspect of the production process.
Overhead Rate
The rate at which indirect manufacturing costs are allocated to products or services.
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