The Unadjusted Trial Balance Columns of a Work Sheet Total

question 12

Multiple Choice

The Unadjusted Trial Balance columns of a work sheet total $84,000.The Adjustments columns contain entries for the following:
Office supplies used during the period,$1,200.
Expiration of prepaid rent,$700.
Accrued salaries expense,$500.
Depreciation expense,$800.
Accrued service fees receivable,$400.
The Adjusted Trial Balance columns total is:

• A)$80,400
• B)$84,000
• C)$85,700
• D)$85,900
• E)$87,600