Use the following unadjusted trial balance to prepare adjusting entries, given the additional information below it. Assume that financial statements are prepared quarterly. Omit explanations.
a. Of the revenue received in advance, 60 percent remained unearned on September 30.
b. The office furniture has an estimated 12-year useful life and zero value at the end of that time. Record depreciation for the quarter.
c. Salaries earned, but unpaid, totaled $2,600.
d. The Prepaid Rent applies to the six months beginning July 1, 2010.
e. Office supplies on hand totaled $600 at the end of the quarter.
f. Services performed but not yet billed or recorded amount to $3,000. 
Definitions:
Legal Capital
Minimum amount of capital that a corporation must leave in the company (cannot be withdrawn by stockholders) for the protection of the creditors.
Stated Value
A value assigned to no-par stock by the company's board of directors.
No-Par Value
Refers to shares of stock that have not been assigned a specific par value by the issuing company.
No-Par Value
Refers to shares of stock issued without a specified face value, unlike par value stock which has a legal capital amount assigned per share.
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