Prepare an adjusted trial balance from the following account information, considering the adjustment data provided (assume accounts have normal balances).
Accounts Payable: $11,700
Accounts Receivable: $17,100
Administrative Expense: $54,800
Cash: $44,800
Common Stock: $30,000
Prepaid Insurance: $16,000
Service Revenue: $91,000
Adjustments needed:
Salaries due to administrative employees, but unpaid at period end: $2,000
Insurance still unexpired at end of the period: $12,000