Problemas
The Unadjusted Trial Balance columns of a work sheet total 90,000. The Adjustments columns contain entries for the following: 1. Office supplies used during the period, 3,200 2. Expiration of prepaid rent. 1,300 3. Accrued salaries expense, 1,100 4. Depreciation expense, 1,400 5. Accrued consulting revenue, 1,000 The Adjusted Trial Balance columns total is:
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Angela
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To calculate the total of the **Adjusted Trial Balance columns**, we need to adjust the original **Unadjusted Trial Balance total** by incorporating the effects of the adjustments. Here's how we proceed:### Step 1: Understand the AdjustmentsEach adjustment affects both a debit and a credit account, so the total debits and credits in the Adjusted Trial Balance will remain equal. However, the total of the Adjusted Trial Balance will increase or decrease depending on the net effect of these adjustments.#### Adjustments:1. **Office supplies used during the period**: Debit Supplies Expense
.2. **Expiration of prepaid rent**: Debit Rent Expense
.3. **Accrued salaries expense**: Debit Salaries Expense
.4. **Depreciation expense**: Debit Depreciation Expense
.5. **Accrued consulting revenue**: Debit Accounts Receivable
.### Step 2: Calculate the Total AdjustmentsThe total amount of adjustments is the sum of all debits (or credits, since they are equal):
### Step 3: Add Adjustments to the Unadjusted Trial Balance TotalThe **Unadjusted Trial Balance total** is
.
### Final Answer:The **Adjusted Trial Balance columns total** is: