The Following Unadjusted Account Balances and Adjustment Data Are for Nugent

The following unadjusted account balances and adjustment data are for Nugent Consulting as of December 31, 2019: $$\begin{array} { l r } \text { Cash } & \$ 12,900 \\\text { Prepaid insurance } & 2,000 \\\text { Office supplies } & 1,300 \\\text { office equipment } & 10,500 \\\text { Accumulated amort.-office equipment } & 3,500 \\\text { Accounts payable } & 2,900 \\\text { Salary payable } & 0 \\\text { Unearned service revenue } & 4,500 \\\text { Neela Nugent, Capital } & 11,750 \\\text { Neela Nugent, Withdrawals } & 5,600 \\\text { Service revenue } & 13,350 \\\text { Salary expense } & 3,700 \\\text { Amort. expense-office equipment } & 0 \\\text { Supplies expense } & 0 \\\text { Insurance expense } & 0\end{array}$$ Adjustment data:
Office supplies on hand December 31, 2019, $250
Prepaid insurance expired during 2019, $325
Unearned service revenue, December 31, 2019, $2,500
Amortization on equipment for 2019, $1,800
Accrued salaries, $900
Fill in the trial balance, adjustments, and adjusted trial balance columns in the following table.