Analyze the differences between the unadjusted and adjusted trial balances to determine the adjustments that likely were made. show the results of your analysis by entering these adjustment amounts in the cells provided.

unadjusted trial balance adjustments adjusted trial balance
cash $113,838 $113,830
accounts receivable office supplies 10,000 23,000
prepaid insurance 17,200 9,500
office equipment 6,340 2,960
accum. depreciation-office equip 90,000 90,000
accounts payable $24,000 $30,000
interest payable 11,100 14,000
salaries payable 0 3,000
unearned consulting fees 32,000 14,000
long-term notes payable 56,000 56,000
logan, capital 52,000 52,000
logan, withdrawals 11,000 11,000
consulting fees earned 169,000 200,000
depreciation expense-office equip 0 6,000
salaries expense 67,340 86,340
interest expense 1,300 4,300
insurance expense 0 3,380
rent expense 14,720 14,720
office supplies expense 0 7,700
advertising expense 12,370 15,270
totals $344,100 $344,100 $388,000 $388,000

crow design, inc. is a web site design and consulting firm. the firm uses a job order costing system in which each client is a different job. crow design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?

Penelope summers received certain income benefits in 2018. she received $1,400 of state unemployment insurance benefits, $2,000 from a federal unemployment trust fund and $3,700 workers’ compensation received for an occupational injury. what amount of the compensation must penelope include in her income

Arestaurant that creates a new type of sandwich is using (blank) as a method of competition.