The Following Unadjusted Account Balances and Adjustment Data Are for Global

The following unadjusted account balances and adjustment data are for Global Advertising as of December 31, 2019: $$\begin{array} { l r } \text { Cash } & \$ 14,000 \\\text { Prepaid insurance } & 3,000 \\\text { Office supplies } & 900 \\\text { Office equipment } & 15,500 \\\text { Accumulated amort.-office equipment } & 4,500 \\\text { Accounts payable } & 1,600 \\\text { Salary payable } & 0 \\\text { Unearned service revenue } & 5,500 \\\text { Bill Johnson, Capital } & 14,900 \\\text { Bill Johnson, Withdrawals } & 11,000 \\\text { Service revenue } & 29,700 \\\text { Salary expense } & 11,800 \\\text { Amort. expense-office equipment } & 0 \\\text { Supplies expense } & 0 \\\text { Insurance expense } & 0\end{array}$$ Adjustment data:
Office supplies on hand December 31, 2019, $500
Prepaid insurance expired during 2019, $275
Unearned service revenue, December 31, 2019, $1,500
Amortization on equipment for 2019, $2,800
Accrued salaries, $1,800
Fill in the trial balance, adjustments, and adjusted trial balance columns in the following table.