The Unadjusted Trial Balance Columns of a Work Sheet Total

question 180

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