Prepare column account for each of items listed in trial

Question

The schedule below presents the trial balance for the Sigma Consultants Corporation on December 31,2002

Sigma Consultants Corporation Trial Balance December 31, 2002
Cash	RM 12,786
Account receivable	24,840
Office supplies	991
Prepaid rent	1,400
Office equipment	6,700
Accumulated depreciation-office equipment		RM 1,600
Account payable		1,820
Notes payable	'	10,000
Unearned fees		2,860
Common stock		10,000
Retained earnings		19,387
Dividends	15,000
Fees revenue		58,500
Salaries expenses	33,000
Utility expenses	1,750
Rent expenses	7,700
	RM104,167	RM 104,167

The following information is also available:

1. Ending inventory of office supplies, RM86
2. Prepaid rent expired, RM700
3. Depreciation of office equipment for period, RM600
4. Interest accrued on note payable, RM600
5. Salaries accrued at end of period, RM200
6. Fees still unearned at end of period, RM 1,410
7. Fees earned but not billed, RM600
8. Estimated federal income taxes for the year, RM3,000

Instructions:

1. Determine adjusting entries.
2. Prepare Column account for each of items listed in trial balance and consider the adjusting entries as made in Part 1.
3. Prepare adjusted trial balance.