Global Filter Corp. is just finishing another year of operations. The company's unadjusted trial balance at June 30, 2014 is shown below. The following additional information is available at June 30 for the year just ended : a. The Building was purchased in a previous year and will be sold for $7,250 after being used for ten years. b. Accrued salaries of $10,000 were not recorded at year-end. c. $4,750 of the rent paid to Global Filter Corp. in advance has not yet been earned. d. A review of the unadjusted balance in the prepaid insurance account shows a remaining balance of $11,000 at the end of the year. e. Unrecorded and uncollected consulting fees at the end of the year were $10,000. f. The estimated yearly depreciation on the furniture is $400. g. A review of the unadjusted balance in the prepaid rent account shows a remaining balance of $17,500 at the end of the year. h. Interest of $590 on notes receivable is unrecorded and unpaid. Use this information to prepare adjusting entries at June 30, 2014, based on the above. Enter the adjustment letter as the description. The dates must be entered in the format dd/mmm (ie. 15/Jan). Global Filter Corp. Unadjusted Trial Balance General Journal Account/Explanation Page GJ8 Credit Date F Debit June 30, 2014 Credit Accounts Payable_ Accounts Receivable Accumulated Depreciation, Building Accumulated Depreciation, Furniture Building Share Capital Cash Consulting Revenue Earned Debit 0 29,750 93,700 600 4,500 1,500 157,250 10,500 + ה הו L