Use the Following Unadjusted Trial Balance to Prepare Adjusting Entries,given

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.
$\begin{array}{c}\text {Shayna's Financial Services }\\\text {Unadjusted Trial Balance }\\\text {September 30, 2010}\\\begin{array}{|l|r|r|}\hline\text { Cash } & \$ 30,000 \\\text { Accounts Receivable } & 9,600 \\\text { Office Supplies } & 1,600 \\\text { Prepaid Rent } & 5,400 \\\text { Office Furniture } & 14,400\\\text { Accumulated Depreciation-Office Furniture } & & \$600 \\\text { Accounts Payable } & & 22,200 \\\text { Unearned Revenue } & & 3,000 \\\text { Common Stock } & & 30,600 \\\text { Consulting Revenue } & 18,000 \\\text { Salaries Expense } & 11,000 & \\\text { Insurance Expense } & 2,400 & \\&\$74,400&\$74,400\\\hline\end{array}\end{array}$

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.